{
  "url": "https://openlegislation.uk/draft-air-departure-tax-administration-scotland-amendment-regulations-2026/note",
  "json_url": "https://openlegislation.uk/draft-air-departure-tax-administration-scotland-amendment-regulations-2026/note.json",
  "legislation": "sdsi/2026/9780111066973",
  "legislation_title": "The Air Departure Tax (Administration) (Scotland) Amendment Regulations 2026",
  "legislation_url": "https://openlegislation.uk/draft-air-departure-tax-administration-scotland-amendment-regulations-2026",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the provisions concerning the administration of Air Departure Tax (“ADT”) in Part 4 (Payment, collection and management of tax) of the Air Departure Tax (Scotland) Act 2017 (“the 2017 Act”). In addition, these Regulations make amendments to section 44 (interpretation) and schedules 2 (minor and consequential modifications to Revenue Scotland and Tax Powers Act 2014) and 3 (index of defined expressions) of the 2017 Act, which are consequential upon the amendments made to Part 4.\nRegulation 2(2) amends section 21 (duty to register for tax) of the 2017 Act to amend the circumstances in which section 21 applies to an aircraft operator and specify the circumstances in which Revenue Scotland may include an aircraft operator’s details in the ADT register, as well as the day on which an aircraft operator’s registration in the register takes effect. Regulation 2(3) amends section 22 (duty to deregister for tax) of the 2017 Act to amend the circumstances in which section 22(2) applies to an aircraft operator and specify the circumstances in which Revenue Scotland may remove an aircraft operator’s details from the ADT register, as well as the point from which the removal of an operator’s details from the register takes effect in each of those circumstances.\nRegulation 2(4) amends section 23 (duty to make returns and pay tax) of the 2017 Act in connection with the deadlines for paying any ADT due as a result of making a tax return under section 24 (quarterly returns) and section 25 (occasional returns) of the 2017 Act and as a result of amending either type of tax return under section 83 (amendment of return by taxpayer) of the Revenue Scotland and Tax Powers Act 2014 (“the 2014 Act”). Regulation 2(4) amends section 23(3) to clarify that the provision which section 23(3) makes in connection with when ADT “is treated as paid” applies for the purposes of each of these deadlines. As a consequence of those amendments, regulation 2(11) makes a consequential amendment to paragraph 9(2) of schedule 2 (minor and consequential modifications to the 2014 Act) of the 2017 Act. In addition, regulation 2(4) inserts a definition at subsection (4), which replicates the existing definition of an “accounting period” (which is moved from section 24(3) on quarterly returns) and inserts a new defined term for “an occasional return accounting period”. These definitions apply in sections 23, 24 and 25.\nRegulation 2(4) also confers powers on Revenue Scotland to, in relation to a taxable person, vary the length, start date or end date of an accounting period, or any date by which a quarterly return must be made, and to allow or direct a taxable person to make a quarterly return in accordance with the accounting period and dates as varied. Additionally, it imposes a duty on a taxable person to comply with any such direction given to them by Revenue Scotland.\nRegulation 2(6) amends section 25 (occasional returns) to clarify the circumstances in which an occasional return is due and impose a new deadline for making occasional returns with reference to an occasional return accounting period.\nRegulation 2(7) and (8) amend section 28(1) and section 32(1)(a) of the 2017 Act, respectively, in connection with the appointment of, and eligibility to be, a tax representative. As amended, section 28(1)(a) provides that, unless a taxable person is making occasional returns under section 25, they must have a tax representative where they do not have a business establishment or other fixed establishment in the United Kingdom (“the UK”). As amended, section 32(1)(a) provides that one of the criteria which must be met in order for a person to be eligible to be a tax representative for ADT purposes is that the person has a business establishment or other fixed establishment in the UK. Regulation 2(10)(a) makes consequential amendments to section 44(1) (interpretation).\nRegulation 2(9) inserts five new sections (34A to 34E) into Part 4 of the 2017 Act. Sections 34A to 34D make provision in connection with group registrations of companies for ADT purposes. Regulation 2(10)(b) makes a consequential amendment to section 44(1) (interpretation). Section 34E makes provision in connection with the transfer of a taxable business as a going concern for ADT purposes.\nRegulation 2(12) makes consequential amendments to the Index of Defined Expressions in schedule 3 of the 2017 Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2026/9780111066973/note",
    "retrieved_at": "2026-10-30T15:27:43.242830+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."
}