The Scottish government will introduce its own Air Departure Tax (ADT) from 1 April 2027 replacing the Westminster Air Passenger Duty (APD). Rates match APD in the first fiscal year to March 2028 ranging from GBP 8.26 to GBP 1,178.20 per passenger based on flight distance and class. Scotland will establish independent rates from 2028 with expected surcharges for business jets. The devolved policy allows tailored taxation for Scottish airports. The change applies to departing passengers from Scotland.
The transition maintains consistency initially before divergence. ADT covers domestic and international departures under Scottish control. Business jet levies aim to address environmental concerns. The measure forms part of fiscal devolution powers. Implementation begins in the 2027-2028 fiscal period.
Edinburgh shared in a written statement “The devolved Scottish government will implement its own Air Departure Tax (ADT) starting on April 1, 2027, replacing the current Air Passenger Duty (APD).”
