Air Departure Tax
| Taxation in Scotland |
|---|
 |
| Scottish Government agencies |
| National Taxation |
| Local Taxation |
Air Departure Tax (ADT) is a pending tax intended to replace the UK-wide Air Passenger Duty in Scotland. Legislation has been passed to allow the introduction of the tax and it was originally expected to come into force on 1 April 2018. However, this has been delayed.
History
On 20 June 2017, the ADT was passed in the Scottish Parliament and received royal assent on 25 July 2017 and was meant to be introduced on 1 April 2018.[1] However, on 22 November 2017, the UK and Scottish Ministers agreed to delay the introduction of ADT until issues have been resolved regarding the tax exemption for flights departing airports in the Highlands and Islands of Scotland.
In June 2018, the
Rate
The Scottish Government intended to reduce the rate by 50%, and eventually abolish it completely once finances allowed. This caused concern that such a move could damage tourism in England.[2] However, in 2019 the Scottish Government abandoned its plans to cut Air Departure Tax as the proposals were no longer considered compatible with Scotland's climate change targets.[3]
See also
References
- ^ "Scottish Air Departure Tax". FCC Aviation. Retrieved 15 February 2021.
- ^ Smith, Oliver (22 January 2015). "Scots to get cheaper holidays - what about the rest of us?". The Daily Telegraph. Retrieved 31 October 2015.
- ^ Liam Kirkaldy (7 May 2019). "Scottish Government drops plans to cut Air Departure Tax". Holyrood.
External links
| This article related to government in Scotland is a stub. You can help Wikipedia by expanding it. |
 | This tax-related article is a stub. You can help Wikipedia by expanding it. |