Explainers

Air Passenger Duty

Air Passenger Duty (APD) is a UK tax charged on the carriage of passengers flying from a United Kingdom airport. The amount charged depends on the passenger’s destination and class of travel, with higher rates applying to longer journeys and premium travel.

The Scotland Act 2016 gives the Scottish Parliament powers over APD in Scotland. The Scottish Government intends to replace APD with Air Departure Tax (ADT) in Scotland from April 2027.

ADT will be administered by Revenue Scotland, with the Scottish Parliament having control over the tax. To provide continuity, Scottish ADT rates and destination bands will initially match UK APD in 2027‑28. A revised exemption will apply to qualifying Highlands and Islands journeys. The Scottish Government plans to introduce a Private Jet Supplement from 2028­‑29.

We produced our first full forecast of Air Departure Tax in our August 2026 Fiscal Update. We will continue to forecast ADT, alongside the other devolved taxes in our future publications.

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