Introductory text

AIR DEPARTURE TAX

Made 5th November 2026

Coming into force 1st December 2026

The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 41, 42(3)(a) and 43 of the Air Departure Tax (Scotland) Act 2017^f1 and all other powers enabling them to do so.

In accordance with section 42(1)(c) and (d) of that Act, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.