Explainers

Air Passenger Duty

Air Passenger Duty (APD) is a tax charged on the carriage of passengers flying from a United Kingdom airport.

The Scotland Act 2016 gives the Scottish Parliament power over Air Passenger Duty  in Scotland.

The Scottish Government intended to replace APD with Air Departure Tax (ADT) in Scotland from April 2018. The introduction of ADT has been deferred until the state-aid issue raised in relation to the Highlands and Islands exemption has been resolved. We continue to produce illustrative forecasts of the Scottish share of APD to inform the future plans for devolution of APD.

You can find out more about Air Passenger Duty in the pages below.