Air Passenger Duty

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. The introduction of ADT has been deferred until the state-aid issue raised in relation to the Highlands and Islands exemption has been resolved. We continue to produce illustrative forecasts of the Scottish share of APD to inform the future plans for devolution of APD.

You can find out more about Air Passenger Duty in the pages below.