http://www.legislation.gov.uk/asp/2017/2/part/1/enactedAir Departure Tax (Scotland) Act 2017King's Printer for Scotland2020-03-16 PART 1 1 1 A tax (to be known as air departure tax)— a is to be charged for the carriage of passengers on any flight that begins at an airport in Scotland (see section 18), b is to apply only in relation to the carriage of chargeable passengers (see section 2) on chargeable aircraft (see section 8), and c is to be payable by the aircraft operator (see section 19). 2 Revenue Scotland is responsible for the collection and management of the tax.