Current status: Answered by Shona Robison on 12 November 2025
To ask the Scottish Government whether it has instructed Revenue Scotland to begin the development of the systems required to collect Air Departure Tax and if so, when it expects this work to be completed.
Revenue Scotland is responsible for the collection and management of the fully devolved taxes, including Air Departure Tax (ADT) which will replace UK Air Passenger Duty (APD).The Scottish Government and Revenue Scotland have joint responsibility for delivery of ADT.
The Scottish Government regularly engage with Revenue Scotland on business planning related to current and future fully devolved taxes, including ADT. Establishment of an implementation programme for ADT will be informed by Revenue Scotland’s expertise and experience of collecting and managing devolved taxes.
The Scottish Government will provide the aviation sector and Revenue Scotland with sufficient notice of implementation timelines to support sectoral business readiness and efficient collection of the devolved tax.