Air Departure Tax (Scotland) Act 2017 Explanatory Notes

Air Departure Tax (Scotland) Act 2017

2017 asp 2

The Act

Part 2 – Key Concepts

Section 6 – NATO passengers

21.This section provides a tax exemption for the carriage of passengers on NATO business. This mirrors the extra-statutory concession provided in relation to APD under paragraph 3.2.5 of Her Majesty’s Revenue and Customs Excise Notice 550: Air Passenger Duty(4).

Back to top