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Have your say on Air Departure Tax
Update on Scotland’s Air Departure Tax and call for views
The Scottish Government is reaching out to rural and island communities with an update on the Air Departure Tax (ADT) high-level principles.
They want to make sure stakeholders are kept in the loop and have the chance to share their views as the policy takes shape.
The high-level principles, published on 25 June 2025, are open for comment. This is a key moment in shaping how ADT will work in practice, and the Government is keen to hear from those who will be most affected.
So, what’s ADT all about? It’s Scotland’s devolved replacement for Air Passenger Duty (APD).
APD currently applies across the UK to passengers leaving UK airports, but ADT will be Scotland’s own version, paid by airlines on a per-passenger basis for flights departing from Scottish airports. The rates will vary depending on the class of travel and the distance flown, following the familiar ‘polluter pays’ principle.
This change stems from the Smith Commission, set up after the 2014 independence referendum to agree on further devolved powers for the Scottish Parliament. One of those powers was the ability to replace APD with a Scottish system, giving more fiscal autonomy and accountability.
Now, with ADT on the horizon, the Government wants to make sure the tax meets its objectives and works effectively for everyone impacted—especially rural and island communities who rely heavily on air travel.
📩 Businesses and organisations are invited to send in their comments, feedback, and suggestions to: taxdivisionengagement@gov.scot
