Explanatory note

These Regulations amend the Air Departure Tax (Scotland) Act 2017 (“the 2017 Act”) to make provision concerning who is a non-chargeable passenger in respect of certain flights which begin or end at an airport in a designated area of Scotland and related consequential amendments to the 2017 Act. In addition, these Regulations amend section 9 of the 2017 Act (aircraft used under public service obligation).

Regulation 2(3) inserts a new section 7A into the 2017 Act. Section 7A provides for a non-chargeable passenger exemption in respect of Air Departure Tax in connection with passengers carried on certain flights which begin or end at an airport in a designated area of Scotland, provided that the conditions specified in section 7A(1) are met. Section 7A(5) defines the designated areas of Scotland for the purposes of this exemption. Where a passenger is a non-chargeable passenger in relation to a flight under the terms of the new section 7A, an aircraft operator may carry that passenger on an aircraft without incurring Air Departure Tax. Regulation 2(2), (5) and (6) make consequential amendments to the 2017 Act to reflect the new section 7A, the introduction of the new defined term for a “designated area” and the introduction of a definition for the term “final destination” which applies for the purposes of the new section 7A.

Regulation 2(4) amends section 9 of the 2017 Act. It provides that, where a flight that is operated under a public service obligation is part of a series of two or more connected flights, the aircraft in relation to the flight is to be treated as a chargeable aircraft in relation to any passenger whose final destination is an airport outwith the United Kingdom.

Regulation 2(4)(c) updates the definition of the term “public service obligation” at section 9(2) of the 2017 Act to refer to the assimilated law version of Regulation (EC) No 1008/2008 of the European Parliament and of the Council of 24 September 2008 on common rules for the operation of air services in the United Kingdom.