The Air Departure Tax (Scotland) Amendment Regulations 2026

These Regulations amend the Air Departure Tax (Scotland) Act 2017 (“the 2017 Act”) to make provision concerning who is a non-chargeable passenger in respect of certain flights which begin or end at an airport in a designated area of Scotland and related consequential amendments to the 2017 Act. In addition, these Regulations amend section 9 of the 2017 Act (aircraft used under public service obligation).