Air Passenger Duty (APD)

The Scotland Act 2016 devolved Air Passenger Duty (APD) to the Scottish Parliament.

The Scottish Government intended to replace APD with Air Departure Tax (ADT), from April 2018. This has been deferred due to complications around the Highlands and Islands exemption. We continue to produce forecasts of the Scottish share of APD to inform the future plans for devolution of APD.

Latest forecasts

On 12 December 2018, we produced updated forecasts of Air Passenger Duty. 

Air Passenger Duty forecast – December 2018

£ million 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
May 2018 277 285 292 301 311 322 335
Data updates 0 17 19 21 24 28 30
December 2018 277 302 312 322 336 349 364
Total difference 0 17 19 21 24 28 30

Source: Scottish Fiscal Commission (2018) Scotland’s Economic and Fiscal Forecasts December 2018

Figures may not sum to totals because of rounding

 

Our report Scotland’s Economic and Fiscal Forecasts for December 2018 contains further information on the methodology used in our forecast.

Supporting information

Scottish Fiscal Commission (2018) Scotland's Economic and Fiscal Forecasts December 2018

Scottish Fiscal Commission (2018) Scotland's Economic and Fiscal Forecasts May 2018

Scottish Fiscal Commission (2017) Scotland’s Economic and Fiscal Forecasts December 2017

Scottish Fiscal Commission (2016) Current Approach to Forecasting

Scottish Government page on devolution of APD

Revenue Scotland ADT page

UK Government page on APD

HMRC APD statistics

Scottish Parliament page on the Air Departure Tax (Scotland) Bill