Air Departure Tax (Scotland) Act 2017 Explanatory Notes

1. Introduction

2. Background

3. The Act

   1. Overview

      1. Liability for tax

      2. Exemptions

      3. Tax rates

      4. Collection and management of ADT

   2. Part 1 – Air Departure Tax

   3. Part 2 – Key Concepts

      1. Section 2 – Meaning of chargeable passenger

      2. Section 3 – Passengers not carried for reward

      3. Section 4 – Passengers under the age of 16

      4. Section 5 – Passengers carried on connected flights

      5. Section 6 – NATO passengers

      6. Section 7 – Changes of circumstance beyond passengers’ control

      7. Section 8 – Meaning of chargeable aircraft

      8. Section 9 – Aircraft used under public service obligation

      9. Section 10 – Aircraft used for military, emergency, training or research flights

      10. Sections 11 to 14

      11. Section 15 – Key concepts may be modified by regulations

   4. Part 3 – Tax Rates

   5. Part 4 – Payment, Collection and Management of Tax

      1. Sections 18 and 19 (taxable activities and taxable persons)

      2. Sections 20 to 22 (registration)

      3. Sections 23 to 27 (tax returns)

      4. Sections 28 to 34 (tax representatives)

      5. Sections 35 and 36 (security)

      6. Sections 37 and 38 (handling agents)

      7. Section 39 and 40 (communications with, and inaccuracies provided to, Revenue Scotland)

      8. Section 41 – Administrative provisions may be modified by regulations

   6. Part 5 – Final Provisions

      1. Section 46 – Crown application

4. Schedules

   1. Schedule 1 – Connected flight rules

   2. Schedule 2 – Minor and consequential amendments

   3. Schedule 3 – Index of defined expressions

5. Parliamentary History