Air Departure Tax (Scotland) Act 2017

1. Introductory Text

2. PART 1 AIR DEPARTURE TAX

   1. 1. Air departure tax

3. PART 2 KEY CONCEPTS

   1. Chargeable passengers and exemptions

      1. 2. Meaning of chargeable passenger

      2. 3. Passengers not carried for reward

      3. 4. Passengers under the age of 16

      4. 5. Passengers carried on connected flights

      5. 6. NATO passengers

      6. 7. Changes of circumstance beyond passengers' control

   2. Chargeable aircraft and exemptions

      1. 8. Meaning of chargeable aircraft

      2. 9. Aircraft used under public service obligation

      3. 10. Aircraft used for military, emergency, training or research flights

   3. Other key concepts

      1. 11. Meaning of flight

      2. 12. Meaning of carriage and agreement for carriage

      3. 13. Meaning of maximum passenger capacity and maximum take-off weight

      4. 14. Meaning of standard class travel

   4. Modification of key concepts

      1. 15. Key concepts may be modified by regulations

4. PART 3 TAX RATES

   1. 16. Tax structure

   2. 17. Tax bands and tax rate amounts to be set by regulations

5. PART 4 PAYMENT, COLLECTION AND MANAGEMENT OF TAX

   1. Liability for tax

      1. 18. Taxable activity

      2. 19. Taxable persons

   2. Registration

      1. 20. Revenue Scotland to keep ADT register

      2. 21. Duty to register for tax

      3. 22. Duty to deregister for tax

   3. Tax returns

      1. 23. Duty to make returns and pay tax

      2. 24. Quarterly returns

      3. 25. Occasional returns

      4. 26. Form and content of returns

      5. 27. Special accounting schemes

   4. Tax representatives

      1. 28. Duty to have tax representative

      2. 29. Fiscal and administrative tax representatives

      3. 30. Fiscal tax representatives: powers, duties and liabilities

      4. 31. Administrative tax representatives: powers, duties and limits on liability

      5. 32. Eligibility to be tax representative

      6. 33. Duration of tax representative appointments

      7. 34. Duty to notify Revenue Scotland if appointment ceases to have effect

   5. Provision of security

      1. 35. Security required by individual directions

      2. 36. Security required by general directions

   6. Handling agents

      1. 37. Meaning of handle and handling agent

      2. 38. Liability of handling agents

   7. Communications with Revenue Scotland

      1. 39. Communications with Revenue Scotland

      2. 40. Inaccuracies in information provided to Revenue Scotland

   8. Modification of administrative provisions

      1. 41. Administrative provisions may be modified by regulations

6. PART 5 FINAL PROVISIONS

   1. 42. Regulations

   2. 43. Ancillary provision

   3. 44. Interpretation

   4. 45. Minor and consequential modifications

   5. 46. Crown application

   6. 47. Index of defined expressions

   7. 48. Commencement

   8. 49. Short title

7. 1. SCHEDULE 1

      CONNECTED FLIGHT RULES

      1. Rules determining when domestic flight is connected flight

         1. 1. (1) This paragraph applies if— (a) a passenger is carried...

      2. Rules determining when international flight is connected flight

         1. 2. (1) This paragraph applies if— (a) a passenger is carried...

      3. Application of connected flight rules in case of error on ticket

         1. 3. (1) This paragraph applies if— (a) there is an error...

   2. SCHEDULE 2

      MINOR AND CONSEQUENTIAL MODIFICATIONS TO REVENUE SCOTLAND AND TAX POWERS ACT 2014

      1. 1. This schedule amends the Revenue Scotland and Tax Powers Act...

      2. 2. (1) Section 141 (power to inspect business premises) is amended...

      3. 3. (1) Section 159 (penalty for failure to make returns) is...

      4. 4. In the italic heading before section 164, after “Scottish landfill...

      5. 5. (1) Section 164 (Scottish landfill tax: first penalty for failure...

      6. 6. In section 165 (Scottish landfill tax: multiple failures to make...

      7. 7. In section 166 (Scottish landfill tax: 6 month penalty for...

      8. 8. In section 167 (Scottish landfill tax: 12 month penalty for...

      9. 9. (1) Section 168 (penalty for failure to pay tax) is...

      10. 10. In section 169 (land and buildings transaction tax: amounts of...

      11. 11. In the italic heading before section 170, after “Scottish landfill...

      12. 12. (1) Section 170 (Scottish landfill tax: first penalty for failure...

      13. 13. (1) Section 171 (Scottish landfill tax: penalties for multiple failures...

      14. 14. In section 172 (Scottish landfill tax: 6 month penalty for...

      15. 15. In section 173 (Scottish landfill tax: 12 month penalty for...

      16. 16. (1) Section 182 (penalty for inaccuracy in taxpayer document) is...

      17. 17. In the italic heading before section 209, for “register for...

      18. 18. (1) Section 209 (penalty for failure to register for tax...

      19. 19. (1) Section 210 (amount of penalty for failure to register...

      20. 20. In the italic heading before section 211, for “Chapter 5”...

      21. 21. After section 215 (assessment of penalties under section 209), insert—...

      22. 22. Before section 216, insert— “ Power to change penalty provisions...

      23. 23. In section 216 (power to change penalty provisions in Chapter...

      24. 24. In section 223 (certification of matters by Revenue Scotland), in...

      25. 25. (1) Section 233 (appealable decisions) is amended as follows.

      26. 26. In section 252 (general interpretation), before the definition of “the...

      27. 27. (1) Schedule 5 (index of defined expressions) is amended as...

   3. SCHEDULE 3

      INDEX OF DEFINED EXPRESSIONS