{
  "url": "https://openlegislation.uk/scotland-act-2016/section-17",
  "json_url": "https://openlegislation.uk/scotland-act-2016/section-17.json",
  "legislation": "ukpga/2016/11",
  "legislation_title": "Scotland Act 2016",
  "legislation_url": "https://openlegislation.uk/scotland-act-2016",
  "path": "section/17",
  "kind": "section",
  "number": "17",
  "heading": "Tax on carriage of passengers by air",
  "text": "(1) In Part 4A of the Scotland Act 1998, after Chapter 4 insert—\n“CHAPTER 5\nTax on carriage of passengers by air\nTax on carriage of passengers by air\n80L A tax charged on the carriage of passengers by air from airports in Scotland is a devolved tax.”\n(2) Tax may not be charged in accordance with that provision on the carriage of passengers boarding aircraft before the date appointed under subsection (7).\n(3) Chapter 4 of Part 1 of The Finance Act 1994 (air passenger duty) is amended as follows.\n(4) In section 28(4) (a chargeable passenger is a passenger whose journey begins at an airport in the United Kingdom), for “the United Kingdom” substitute “ England, Wales or Northern Ireland ”.\n(5) In section 31(4B) (exception for passengers departing from airports in designated region of the United Kingdom) for “the United Kingdom” substitute “ England, Wales or Northern Ireland ”.\n(6) The Air Passenger Duty (Designated Region of the United Kingdom) Order 2001 (S.I. 2001/808) is revoked.\n(7) Subsections (3) to (6) have effect in relation to flights beginning on or after such date as the Treasury appoint by regulations made by statutory instrument.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 17 in force at 23.5.2016, see s. 72(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/11/section/17",
    "retrieved_at": "2026-10-29T09:06:22.624671+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."
}