Scotland to Launch Own Air Departure Tax, Replacing UK APD in 2027
Scotland will introduce its own Air Departure Tax (ADT) from April 1, 2027, formally replacing the United Kingdom–wide Air Passenger Duty (APD) for flights departing Scottish airports. The move follows long-standing plans by the devolved administration to gain greater control over aviation taxation and tailor policy more closely to Scotland’s economic and environmental priorities.
The policy will be implemented by the Scottish Government, which confirmed that during the first year of operation—covering the 2027/28 fiscal period ending in March 2028—ADT rates will mirror those currently applied under APD. During this transitional year, passengers departing Scotland can expect no immediate change in the level of taxation applied to their flights.
Under the existing structure, duties range from GBP8.26 to GBP1,178.20 (USD11.11 to USD1,585) per passenger, depending on flight distance and class of travel. Short-haul economy passengers pay the lowest rates, while long-haul premium cabin travellers face significantly higher charges. These bands and thresholds will be replicated under Scotland’s ADT during the first year to ensure continuity for airlines and passengers.
From April 2028, however, Scotland will gain full autonomy to set its own ADT rates independently of the rest of the UK. Officials have indicated that future changes could reflect Scottish policy objectives, including connectivity, tourism competitiveness, and climate considerations. Industry observers expect that the new regime may include differentiated treatment for private and business aviation, potentially introducing higher surcharges for business jets and premium travel.
The UK-wide APD is administered by HM Treasury and has long been criticised by airlines and airport operators as one of the highest aviation taxes globally. Supporters of devolution argue that Scotland’s ability to set its own tax could help airports such as Edinburgh Airport and Glasgow Airport compete more effectively with European hubs by adjusting rates to stimulate demand.
Previous Scottish administrations had proposed reducing or even abolishing APD to boost tourism and regional connectivity, but those plans were delayed by the pandemic and fiscal pressures. The confirmation of an ADT launch date now provides airlines with greater certainty for long-term planning, particularly for route development beyond 2027.
Airlines operating in Scotland will need to adapt their pricing and ticketing systems to reflect the change, though the one-year alignment with APD is expected to minimise disruption. For passengers, the immediate impact will be negligible, but from 2028 onward, ticket prices could diverge from those charged elsewhere in the UK, depending on how Scotland ultimately reshapes its aviation tax framework.
The introduction of ADT marks a significant milestone in Scotland’s use of devolved fiscal powers and sets the stage for a distinct aviation policy approach within the UK aviation market.
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Sources: AirGuide Business airguide.info, bing.com, ch-aviation.com