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Scottish Government — Consultation on the Air Departure Tax Bill

Deadline 15 September 2017

Air Departure Tax (ADT), a tax payable on commercial flights in Scotland, is expected to come into effect in Scotland from 1 April 2018, replacing UK Air Passenger Duty.

The Scottish Government is proposing a 50% reduction in ADT by the end of the current session of the Scottish Parliament and also abolishing the tax in the future.

The Scottish Government is now undertaking two public consultations relating to Air Departure Tax (ADT):

  • Consultation 1: On the Scottish Government’s policy for an overall 50% ADT reduction by the end of the current session of the Scottish Parliament;
  • Consultation 2: On an assessment of the likely significant environmental impacts from the overall 50% ADT reduction policy (Strategic Environmental Assessment Environmental Report).


We would strongly encourage organisations and individuals to oppose the proposals to cut ADT, for the following reasons:

  • Government tax income will fall by £150 million, losing vital funding for public services
  • Cutting APD encourages flying, the most polluting form of transport, and will significantly increase carbon emissions
  • Higher income groups will disproportionately benefit from this tax cut, whilst lower income groups – who are disproportionately dependent on buses and active travel – will gain relatively little
  • Anglo-Scottish rail services will be severely affected by a reduction in air tax

To read our past briefings and evidence on the ADT Bill, see here and here.

To read the consultation document, see here.

The consultation closes on 15 September.