Scottish Government commits to additional private jet taxation

18th August, 2026

Earlier this year, the Scottish Government consulted on introducing Air Departure Tax (ADT) from April 2027. The consultation included questions on applying a new rate to private jets, supplementary to the rates currently applied to private jets by UK Air Passenger Duty (APD), and reform of the Highlands and Islands (H&I) tax exemption. The introduction of ADT has now been confirmed, with the devolved tax applying to the carriage of passengers on flights from airports in Scotland replacing UK APD.

AEF’s response focused on supporting the increase to rates on private jets by providing evidence on the structure and function of the sector. This included outlining how ADT can lead to private jet decarbonisation and advocating for a threshold lower than the 5.7 tonne maximum takeoff weight used to define private jets. The private jet supplement will now be applied in 2028-29, with ADT rates set out as part of the 2027-28 Scottish Budget. 

The proposed changes to the Highlands and Islands exemption were also approved. Previously flights from the H&I to anywhere in the world were exempt. Now the exemption only applies to flights from the H&I to the UK and from other Scottish airports to the H&I. 

Several of AEF’s responses are cited in the consultation analysis report. 

You can read our full response to the consultation here:

Image credit: Yoann Donzé, Unsplash