| Taxation in Scotland |
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Air Departure Tax (ADT) is a pending tax intended to replace the UK-wide Air Passenger Duty in Scotland. Legislation has been passed to allow the introduction of the tax and it was originally expected to come into force on 1 April 2018. However, this has been delayed.
On 20 June 2017, the ADT was passed in the Scottish Parliament and received royal assent on 25 July 2017 and was meant to be introduced on 1 April 2018. [1] However, on 22 November 2017, the UK and Scottish Ministers agreed to delay the introduction of ADT until issues have been resolved regarding the tax exemption for flights departing airports in the Highlands and Islands of Scotland.
In June 2018, the Scottish Government and UK Government agreed that it would not be possible to introduce the ADT in April 2019. Air Passenger Duty has continued to apply for airports in Scotland and HMRC has continued to administer APD in relation to flights in Scotland.
The Scottish Government intended to reduce the rate by 50%, and eventually abolish it completely once finances allowed. This caused concern that such a move could damage tourism in England. [2] However, in 2019 the Scottish Government abandoned its plans to cut Air Departure Tax as the proposals were no longer considered compatible with Scotland's climate change targets. [3]
London Stansted Airport is an international airport located in Stansted Mountfitchet, Essex, England, 42 mi (68 km) northeast of Central London.
Emirates is the largest airline and one of two flag carriers of the United Arab Emirates. Based in Garhoud, Dubai, the airline is a subsidiary of The Emirates Group, which is owned by the government of Dubai's Investment Corporation of Dubai. It is also the largest airline in the Middle East, operating over 3,600 flights per week from its hub at Terminal 3 of Dubai International Airport before the COVID-19 pandemic. It operates to more than 150 cities in 80 countries across 6 continents through its fleet of nearly 300 aircraft. Cargo activities are undertaken by Emirates SkyCargo.
RyanairDAC is an Irish ultra low-cost carrier founded in 1984. It is headquartered in Swords, Dublin and has its primary operational bases at Dublin and London Stansted airports. It forms the largest part of the Ryanair Holdings family of airlines and has Ryanair UK, Buzz, and Malta Air as sister airlines. In 2016, Ryanair was the largest European budget airline by scheduled passengers flown, and it carried more international passengers than any other airline.
Glasgow Airport, also known as Glasgow International Airport, formerly Abbotsinch Airport, is an international airport in Scotland. It is located in Paisley, Renfrewshire, 8.6 nautical miles west of Glasgow city centre. In 2019, the airport handled 8.84 million passengers, an 8.4% annual decrease, making it the second-busiest in Scotland, after Edinburgh Airport, and the ninth-busiest airport in the United Kingdom.
Glasgow Prestwick Airport is an international airport serving the west of Scotland, situated one nautical mile northeast of the town of Prestwick in South Ayrshire and 32 miles from Glasgow. It is the less busy of the two airports serving the western part of Scotland's Central Belt, after Glasgow Airport in Paisley, Renfrewshire, within the Greater Glasgow conurbation. The airport serves the urban cluster surrounding Ayr, including Kilmarnock, Irvine, Ardrossan, Troon, Saltcoats, Stevenston, Kilwinning and Prestwick itself.
City of Derry Airport, previously known as RAF Eglinton and Londonderry Eglinton Airport, is a regional airport located 7 mi (11 km) northeast of Derry, Northern Ireland. It is located on the south bank of Lough Foyle, a short distance from the village of Eglinton and 8 mi (13 km) from the city centre.
Teesside International Airport, previously Durham Tees Valley Airport, is an international airport located on the River Tees' north side, between Darlington and Stockton-on-Tees, Northern England. It is about 10 mi (16 km) south-west of Middlesbrough. The airport serves the North East and North Yorkshire.
Inverness Airport is an international airport situated at Dalcross, 7 NM north-east of the city of Inverness, Scotland. It is owned by Highlands and Islands Airports Limited (HIAL). The airport is the main gateway for travellers to Inverness and the North of Scotland with a range of scheduled services throughout the United Kingdom, and various scheduled services to Continental Europe. Charter and freight flights operate throughout the UK and Europe. Latest figures state 946,391 passengers passed through the airport in 2019. The airport is also headquarters to Dalcross Handling which now operates across Scotland.
Gibraltar International Airport or North Front Airport is the civilian airport that serves the British overseas territory of Gibraltar. The runway is owned by the Ministry of Defence for use by the Royal Air Force as RAF Gibraltar. Civilian operators use the civilian-operated terminal. National Air Traffic Services hold the contract for provision of air navigation services at the airport.
Cornwall Airport Newquay is the main commercial airport for Cornwall, England, located at Mawgan in Pydar, 4 NM northeast of the town of Newquay on Cornwall's north coast. Its runway was operated by RAF St Mawgan before 2008, and is now owned by Cornwall Council and operated by Cornwall Airport Ltd.
United States border preclearance facilities are prescreening border controls operated by the United States Department of Homeland Security at airports and other ports of departure located outside the United States under agreement between the host country and the federal government of the United States. Travelers are subject to immigration and customs inspections by U.S. Customs and Border Protection (CBP) officers before boarding their transportation onward to the United States. Preclearance applies to all passengers regardless of their nationality or purpose of travel. Upon arrival, precleared passengers are treated as domestic passengers and do not need to be screened again. This process is intended to streamline border procedures, reduce congestion at American ports of entry, and facilitate travel into airports that otherwise lack customs processing facilities. Its practice is questioned by civil liberty rights groups.
Hosea Kutako International Airport is the main international airport of Namibia, serving the capital city Windhoek. Located well east of the city, 45 km (28 mi), it is Namibia's largest airport with international connections. From its founding in 1965 to the independence of Namibia in 1990, it was named J.G. Strijdom Airport. The name of the airport after its renaming in 1990 is in honor of Namibian national hero Hosea Kutako.
Terrance B. Lettsome International Airport, previously known as Beef Island Airport, is the main airport serving the British Virgin Islands, a British overseas territory in the Caribbean. The airport serves as the gateway to just about all of the islands within the BVI. The airport is also a gateway for inter-Caribbean travelers headed to the nearby U.S. Virgin Islands. Many travellers fly into Beef Island, with the intention of taking a ferry to the other smaller British Virgin Islands. The airport is located on Beef Island, a small island off the main island of Tortola, to which it is connected by the Queen Elizabeth II Bridge.
Freetown International Airport (officially), locally known as Lungi International Airport, is an international airport located in the coastal town of Lungi, Sierra Leone. It is the only international airport in Sierra Leone. The Sierra Leone River separates Lungi International Airport from Freetown, the nation's capital city.
Saint Helena Airport is an international airport on Saint Helena, a remote island in the south Atlantic Ocean, in the British Overseas Territory of Saint Helena, Ascension, and Tristan da Cunha.
The Flight Compensation Regulation is a regulation in EU law establishing common rules on compensation and assistance to passengers in the event of denied boarding, flight cancellations, or long delays of flights. It requires compensation of €250 to €600 depending on the flight distance for delays over of at least 2 hours, cancellations, or being denied boarding from overbooking. Delays shorter than two hours means no entitlement to any compensation of any kind even if the delay was classified as non-extraordinary. Airlines must provide refreshments and accommodation where appropriate. The Court of Justice of the European Union has interpreted passenger rights strictly, so that there are virtually no exceptions for airlines to evade their obligations for breach of contract.
Air Passenger Duty (APD) is an excise duty which is charged on the carriage of passengers flying from a United Kingdom or Isle of Man airport on an aircraft that has an authorised take-off weight of more than 5.7 tonnes or more than twenty seats for passengers. The duty is not payable by inbound international passengers who are booked to continue their journey within 24 hours of their scheduled time of arrival in the UK. If a passenger "stops-over" for more than 24 hours, duty is payable in full.
The Air Travel Tax was an Irish tax applied to flights departing from airports in Ireland. It was introduced in the 2009 Budget. Until 28 February 2011, there were two rates of tax, €10 for each passenger flying to an airport more than 300 km from Dublin Airport, and €2 per passenger flying to any other airport within 300 km. As the differential rate was considered by the EU to be an interference with the internal market, this was changed to a flat rate of €3 from 1 March 2011. The tax was opposed by airlines and the tourism industry. Transit passengers are excluded.
The passenger movement charge (PMC) is a tax payable by all passengers departing Australia on international flights or sea transport, whether or not the passenger intends to return to Australia. The PMC was introduced in July 1995 and was initially described as a charge to partially offset the cost to government of the provision of passenger facilitation at airports, principally customs, immigration and quarantine functions.
Revenue Scotland is a non-ministerial department of the Scottish Government responsible for the administration and collection of devolved taxes in Scotland.
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