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Air Departure Tax (Scotland) Act 2017

2017 asp 2 · Enacted 25 July 2017 · Extends to Scotland

Up to date with all changes known to legislation.gov.uk, revised to 15 September 2026.

An Act of the Scottish Parliament to make provision for a tax on the carriage of passengers by air from airports in Scotland.

The Bill for this Act of the Scottish Parliament was passed by the Parliament on 20th June 2017 and received Royal Assent on 25th July 2017

Contents

  1. Part 1: AIR DEPARTURE TAX Not yet in force
  2. 1Air departure tax Not yet in force
  3. Part 2: KEY CONCEPTS
  4. Chargeable passengers and exemptions
  5. 2Meaning of chargeable passenger
  6. 3Passengers not carried for reward Not yet in force
  7. 4Passengers under the age of 16 Not yet in force
  8. 5Passengers carried on connected flights Not yet in force
  9. 6NATO passengers Not yet in force
  10. 7Changes of circumstance beyond passengers' control Not yet in force
  11. Chargeable aircraft and exemptions
  12. 8Meaning of chargeable aircraft
  13. 9Aircraft used under public service obligation Not yet in force
  14. 10Aircraft used for military, emergency, training or research flights Not yet in force
  15. Other key concepts Not yet in force
  16. 11Meaning of flight Not yet in force
  17. 12Meaning of carriage and agreement for carriage Not yet in force
  18. 13Meaning of maximum passenger capacity and maximum take-off weight Not yet in force
  19. 14Meaning of standard class travel Not yet in force
  20. Modification of key concepts
  21. 15Key concepts may be modified by regulations
  22. Part 3: TAX RATES
  23. 16Tax structure Not yet in force
  24. 17Tax bands and tax rate amounts to be set by regulations
  25. Part 4: PAYMENT, COLLECTION AND MANAGEMENT OF TAX
  26. Liability for tax Not yet in force
  27. 18Taxable activity Not yet in force
  28. 19Taxable persons Not yet in force
  29. Registration Not yet in force
  30. 20Revenue Scotland to keep ADT register Not yet in force
  31. 21Duty to register for tax Not yet in force
  32. 22Duty to deregister for tax Not yet in force
  33. Tax returns Not yet in force
  34. 23Duty to make returns and pay tax Not yet in force
  35. 24Quarterly returns Not yet in force
  36. 25Occasional returns Not yet in force
  37. 26Form and content of returns Not yet in force
  38. 27Special accounting schemes Not yet in force
  39. Tax representatives Not yet in force
  40. 28Duty to have tax representative Not yet in force
  41. 29Fiscal and administrative tax representatives Not yet in force
  42. 30Fiscal tax representatives: powers, duties and liabilities Not yet in force
  43. 31Administrative tax representatives: powers, duties and limits on liability Not yet in force
  44. 32Eligibility to be tax representative Not yet in force
  45. 33Duration of tax representative appointments Not yet in force
  46. 34Duty to notify Revenue Scotland if appointment ceases to have effect Not yet in force
  47. Provision of security Not yet in force
  48. 35Security required by individual directions Not yet in force
  49. 36Security required by general directions Not yet in force
  50. Handling agents Not yet in force
  51. 37Meaning of handle and handling agent Not yet in force
  52. 38Liability of handling agents Not yet in force
  53. Communications with Revenue Scotland Not yet in force
  54. 39Communications with Revenue Scotland Not yet in force
  55. 40Inaccuracies in information provided to Revenue Scotland Not yet in force
  56. Modification of administrative provisions
  57. 41Administrative provisions may be modified by regulations
  58. Part 5: FINAL PROVISIONS
  59. 42Regulations
  60. 43Ancillary provision
  61. 44Interpretation
  62. 45Minor and consequential modifications Not yet in force
  63. 46Crown application
  64. 47Index of defined expressions
  65. 48Commencement
  66. 49Short title
  67. Schedule 1: CONNECTED FLIGHT RULES
  68. Rules determining when domestic flight is connected flight
  69. 1Paragraph 1
  70. Rules determining when international flight is connected flight
  71. 2Paragraph 2
  72. Application of connected flight rules in case of error on ticket
  73. 3Paragraph 3
  74. Schedule 2: MINOR AND CONSEQUENTIAL MODIFICATIONS TO REVENUE SCOTLAND AND TAX POWERS ACT 2014 Not yet in force
  75. 1Paragraph 1 Not yet in force
  76. 2Paragraph 2 Not yet in force
  77. 3Paragraph 3 Not yet in force
  78. 4Paragraph 4 Not yet in force
  79. 5Paragraph 5 Not yet in force
  80. 6Paragraph 6 Not yet in force
  81. 7Paragraph 7 Not yet in force
  82. 8Paragraph 8 Not yet in force
  83. 9Paragraph 9 Not yet in force
  84. 10Paragraph 10 Not yet in force
  85. 11Paragraph 11 Not yet in force
  86. 12Paragraph 12 Not yet in force
  87. 13Paragraph 13 Not yet in force
  88. 14Paragraph 14 Not yet in force
  89. 15Paragraph 15 Not yet in force
  90. 16Paragraph 16 Not yet in force
  91. 17Paragraph 17 Not yet in force
  92. 18Paragraph 18 Not yet in force
  93. 19Paragraph 19 Not yet in force
  94. 20Paragraph 20 Not yet in force
  95. 21Paragraph 21 Not yet in force
  96. 22Paragraph 22 Not yet in force
  97. 23Paragraph 23 Not yet in force
  98. 24Paragraph 24 Not yet in force
  99. 25Paragraph 25 Not yet in force
  100. 26Paragraph 26 Not yet in force
  101. 27Paragraph 27 Not yet in force
  102. Schedule 3INDEX OF DEFINED EXPRESSIONS