In Scotland Air Departure Tax will replace the UK Government’s Air Passenger Duty on 1 April 2027. All flights between the Highlands and Islands and other Scottish airports will be exempt from ADT.

The Scottish Government also intends to introduce  a Scottish Private Jet tax from April 2028.

Jenny Gilruth, Deputy First Minister and Finance Secretary in the Scottish Government said:

“This is the latest step in our mission to ensure Scotland’s devolved tax system works for every corner of the country. These ADT exemptions recognise the particular connectivity challenges faced by the people and businesses who have made the Highlands and Islands their home, and will help support communities to thrive.

“Our progressive approach to taxation helps the Scottish Government to provide the best cost of living support available in the UK, such as free university tuition, free prescriptions and our plans for a £2 bus fare cap across Scotland.

“A private jet tax will ensure those who contribute significantly higher emissions per person compared to commercial flights will pay more for the privilege.”

• Flights from airports in Scotland to the Highlands and Islands will be exempt from the tax for the first time.
• Flights from airports in the Highlands and Islands to airports in the rest of the UK will remain exempt (including via connecting flights).
• International flights from airports in the Highlands and Islands (including via connecting flights) will no longer be exempt.