P ART 4 P AYMENT , COLLECTION AND MANAGEMENT OF TAX 15 Liability for tax 11 Taxable activity (1) The carriage of a chargeable passenger on a chargeable aircraft, on any flight that begins at an airport in Scotland, is a taxable activity. (2) The tax is incurred when the aircraft first takes off on the passenger’s flight. 20 12 Taxable persons (1) Every aircraft operator that carries out a taxable activity is a taxable person. (2) The taxable person is the taxpayer (for the purposes of the Revenue Scotland and Tax Powers Act 2014), irrespective of whether that person recovers from chargeable passengers all or any part of the cost of the tax. 25 Registration 13 Revenue Scotland to keep ADT register (1) Revenue Scotland must keep a register (to be known as the ADT register) for the purpose of collecting and managing the tax. (2) The register is to be kept in the form that Revenue Scotland thinks fit. 30 (3) Revenue Scotland must promptly make any changes to the register that appear to Revenue Scotland to be required for the purpose of keeping the register up to date. (4) Revenue Scotland may publish, in the manner it thinks fit, any information derived from the register. 14 Duty to register for tax 35 (1) This section applies to an aircraft operator if the operator— 6 Air Departure Tax (Scotland) Bill Part 4—Payment, collection and management of tax (a) is not registered for the tax, and (b) either— (i) becomes a taxable person, or (ii) forms an intention to do something, or to stop doing something, that will 5 result in the operator becoming a taxable person. (2) If the aircraft operator intends to make occasional returns under section 18, the aircraft operator must, before or at the same time as making the first return under that section, apply to Revenue Scotland to register for the tax. (3) In every other case, the aircraft operator must, no later than 30 days after subsection (1) 10 first applies to the operator, apply to Revenue Scotland to register for the tax. (4) An aircraft operator is registered for the tax if Revenue Scotland has included the operator’s details in the ADT register. 15 Duty to deregister for tax (1) Subsection (2) applies to an aircraft operator if the operator— 15 (a) is registered for the tax, (b) is required to make quarterly returns under section 17, and (c) either— (i) ceases to be a taxable person, or (ii) forms an intention to do something, or to stop doing something, that will 20 result in the operator ceasing to be a taxable person. (2) The aircraft operator must, no later than 30 days after the situation referred to in subsection (1)(c) arises, apply to Revenue Scotland to deregister for the tax. (3) An aircraft operator is deregistered for the tax if Revenue Scotland has removed the operator’s details from the ADT register. 25 Tax returns 16 Duty to make returns and pay tax (1) A taxable person must make tax returns in accordance with— (a) section 17 (quarterly returns), or (b) section 18 (occasional returns). 30 (2) Where a return is made under section 17 or 18, or amended under section 83 of the Revenue Scotland and Tax Powers Act 2014, any tax payable as a result of the return or amendment must be paid at the same time as the return or amendment is made. (3) For the purpose of subsection (2), tax is treated as paid if arrangements satisfactory to Revenue Scotland are made for payment of the tax. 35 17 Quarterly returns (1) Every taxable person that is not making occasional returns must make quarterly returns. (2) Quarterly returns are due no later than 30 days after the end of each accounting period.