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 31 May 2018, we produced updated forecasts for the Medium Term Financial Strategy (MTFS). We are publishing these forecasts to inform the future plans for devolution of APD.

Air Passenger Duty forecast – May 2018

£ million

2016-17

Outturn

2017-18

2018-19

2019-20

2020-21

2021-22

2022-23

2023-24 

 December 2017

264

292

306

314

324

336

348

 

 Methodology changes

-3 

-8 

-9 

-9 

-10 

-11 

 

 Data updates

-4 

-5 

-5 

-5 

-6 

-6 

 

 Updated child exemption

-7 

-8 

-8 

-8 

-8 

-9 

-9 

 

 May 2018

257 

277 

285 

292 

301 

311 

322 

335 

Change from December 2017

-7 

-15 

-21 

-22 

-23 

-25 

-26 

 

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

Figures may not sum to totals because of rounding

 

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

Supporting information

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