Explanatory Notes

Air Departure Tax (Scotland) Act 2017

2017 asp 2

25 July 2017

The Act

Part 1 – Air Departure Tax

10.Part 1 contains only one section, which establishes that there is to be a tax charged on the carriage of passengers on flights that begin in Scotland. The tax will apply only for the carriage of chargeable passengers on chargeable aircraft, and will be payable by the aircraft operator. Revenue Scotland is to be responsible for the collection and management of the tax.