http://www.legislation.gov.uk/asp/2017/2/part/1/notesExplanatory Notes to Air Departure Tax (Scotland) Act 2017Scottish GovernmentenKing's Printer for Scotland2020-03-16 2 25 July 2017 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.