Air Departure Tax (Scotland) Bill


About the Bill

The Scottish Government introduced the Air Departure Tax (Scotland) Bill on 19 December 2016.  The Bill is the latest step in the devolution of taxation powers arising from the Scotland Act 2016 following the devolution of Air Passenger Duty. 

The Bill provides for a tax to be charged on the carriage of passengers on flights that begin in Scotland. 


Stage 1

The Finance and Constitution Committee is the lead committee scrutinising the legislation and will begin taking evidence on the Bill, at Stage One, in February.


The Committee has issued a call for evidence on the Bill which can be accessed via the link below. The deadline for written submissions is Friday 10 February 2017.

Call for evidence on Air Departure Tax (Scotland) Bill.