All flights between the Highlands and Islands and other Scottish airports will be exempt from Air Departure Tax (ADT) when the devolved levy comes into force next year.
Deputy First Minister and Finance Secretary Jenny Gilruth said extending the exemption to incoming flights to the Highlands and Islands from other locations in Scotland will improve national connectivity for people and businesses when ADT replaces the UK Government’s Air Passenger Duty on 1 April 2027.
Under ADT, flights from the Highlands and Islands to airports in the rest of the UK will remain exempt, including via connecting flights.
Speaking as analysis of ADT consultation responses was published, Ms Gilruth also confirmed the levy will pave the way for the introduction of a Scottish Private Jet tax from April 2028.
She 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.
“Our progressive approach to taxation helps the Scottish Government to provide the best cost of living support available in the UK, such as free university tuition, free prescriptions and our plans for a £2 bus fare cap across Scotland.
“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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