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Air Departure Tax: Highlands and Islands exemptions set out.
Highlands and Islands Air Departure Tax exemption to support communities announced ahead of private jet tax.
All flights between the Highlands and Islands and other Scottish airports will be exempt from Air Departure Tax (ADT) when the devolved levy comes into force next year.
Deputy First Minister and Finance Secretary Jenny Gilruth said extending the exemption to incoming flights to the Highlands and Islands from other locations in Scotland will improve national connectivity for people and businesses when ADT replaces the UK Government’s Air Passenger Duty on 1 April 2027.
Under ADT, flights from the Highlands and Islands to airports in the rest of the UK will remain exempt, including via connecting flights.
Speaking as analysis of ADT consultation responses was published, Ms Gilruth also confirmed the levy will pave the way for the introduction of a Scottish Private Jet tax from April 2028.
The Deputy First Minister 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.”
Background
‘Delivering Scotland’s Air Departure Tax’: consultation analysis report – gov.scot
As set out in January, to provide certainty and stability for industry and taxpayers, the Scottish Government will match Air Passenger Duty (APD) rates and bands for 2027-28.
While legislation for ADT was passed in 2017, implementation in 2018 was delayed due to concerns that replicating the existing APD Highlands & Islands exemption may not comply with state aid (since replaced by subsidy control) requirements.
Under ADT, 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.
The Highlands and Islands exemption delivers on a commitment in the National Islands Plan launched in February 2026.
Continuing work towards the introduction of a private jet tax is part of the Scottish Government’s 100 days commitments since the new Cabinet was formed.
