# Air Departure Tax (Scotland) Act 2017, Section 18: Taxable activity

Status: prospective

(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.

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Source: https://www.legislation.gov.uk/asp/2017/2/section/18 (the official version)
Page: https://openlegislation.uk/air-departure-tax-scotland-act-2017/section-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.