Scotland is moving ahead with plans to impose higher taxes on private and business jet flights as part of its new Air Departure Tax regime.

The Scottish Government confirmed that Air Departure Tax (ADT) will replace the UK’s Air Passenger Duty for departures from Scottish airports on April 1, 2027. During its first year, Scotland will match UK APD rates and bands, providing an initial period of consistency for aircraft operators and passengers.

The bigger change for business aviation comes on April 1, 2028, when Scotland intends to introduce higher ADT rates for passengers traveling aboard private jets through a dedicated Private Jet Supplement. The Scottish Government says the policy reflects the higher emissions per passenger associated with private aviation and its position that private-jet users should make a greater contribution to public finances.

The final tax rates have not yet been announced. Rates for the 2028–29 tax year, including the Private Jet Supplement, are expected to be established in Scotland’s 2027–28 Budget.

The government is also seeking additional powers from Westminster to address “ghost flights” private jets operating without passengers, typically for repositioning purposes. Because ADT is passenger-based, these empty movements present a separate taxation challenge.

The changes could have significant implications for business aviation operators, charter companies and private aircraft users operating from Scottish airports as the country establishes a distinct aviation tax regime.

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