{
  "url": "https://openlegislation.uk/air-departure-tax-scotland-act-2017/section-18",
  "json_url": "https://openlegislation.uk/air-departure-tax-scotland-act-2017/section-18.json",
  "legislation": "asp/2017/2",
  "legislation_title": "Air Departure Tax (Scotland) Act 2017",
  "legislation_url": "https://openlegislation.uk/air-departure-tax-scotland-act-2017",
  "path": "section/18",
  "kind": "section",
  "number": "18",
  "heading": "Taxable activity",
  "text": "(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.\n(2) The tax is incurred when the aircraft first takes off on the passenger's flight.",
  "extent": null,
  "status": "prospective",
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2017/2/section/18",
    "retrieved_at": "2026-10-29T20:13:23.809208+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}