Explanatory Notes

Air Departure Tax (Scotland) Act 2017

2017 asp 2

25 July 2017

The Act


6.The Act comprises 49 sections and three schedules. The sections are arranged in five Parts, as follows:

7.The Act makes a number of consequential and technical amendments to the RSTPA 2014. These are set out in schedule 2.

8.The regime in this Act for charging ADT replaces the regime for APD that currently applies under Chapter IV of Part I and schedules 5A and 6 of the Finance Act 1994 (“FA 1994”) and various instruments of subordinate legislation.

9.The following summarises the effect of this Act on aircraft operators who operate flights from airports in Scotland:

Liability for tax
Tax rates
Collection and management of ADT