# The Air Departure Tax (Scotland) Amendment Regulations 2026, Introduction: Introductory text


Draft Regulations laid before the Scottish Parliament under section 42(1)(a) and (d) of the Air Departure Tax (Scotland) Act 2017 for approval by resolution of the Scottish Parliament.
AIR DEPARTURE TAX
Made 2026
Coming into force 1st April 2027
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 15, 42(3)(a) and 43 of the Air Departure Tax (Scotland) Act 2017 and all other powers enabling them to do so.
In accordance with section 42(1)(a) and (d) of that Act, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.

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Source: https://www.legislation.gov.uk/sdsi/2026/9780111066966/introduction (the official version)
Page: https://openlegislation.uk/draft-air-departure-tax-scotland-amendment-regulations-2026/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.