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 illustrative forecasts of the Scottish share of APD to inform the future plans for devolution of APD.

Latest forecasts

On 30 May 2019, we produced updated illustrative forecasts of Air Passenger Duty. 

Scottish APD forecast – May 2019

£ million 2017-18  2018-19   2019-20 2020-21  2021-22   2022-23 2023-24  2024-25
   275  286  295  307  320  336  352 369

Source: Scottish Fiscal Commission (2019) Scotland’s Economic and Fiscal Forecasts May 2019.

Our report Scotland’s Economic and Fiscal Forecasts 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