iStockAll flights between the Highlands and Islands and other airports within Scotland will remain exempt from the new Air Departure Tax (ADT), the government has announced.
The ADT will replace the UK Government’s Air Passenger Duty on April 1, 2027, as part of a broadening of the Scottish Government’s devolved tax powers.
Deputy first minister Jenny Gilruth says extending the exemption for incoming flights would further improve connectivity between the mainland and Scottish islands.
Examples of flights include Inverness to Stornoway, Aberdeen to Shetland, Glasgow to Barra and Edinburgh to Orkney.
Journeys from the Highlands and Islands to other UK airports, including connecting flights, will also be exempt from the levy.
However, international flights, including connecting flights, will no longer be exempt under the new plans.
Speaking in Orkney, Gilruth also confirmed the ADT will allow the government to move forward with a Scottish private jet tax from April 2028.
There was broad support for a private jet tax, which was highlighted in the consultation for the ADT.
Gilruth said: “This is the latest step in our mission to ensure Scotland’s devolved tax system works for every corner of the country.
“These ADT exemptions recognise the particular connectivity challenges faced by the people and businesses who have made the Highlands and Islands their home, and will help support communities to thrive.”
She added: “A private jet tax will ensure those who contribute significantly higher emissions per person compared to commercial flights will pay more for the privilege.”
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