Section 17 — Tax on carriage of passengers by air
This version in force from 2016-05-23
Snapshot: 2026-08-24
Reproduced from legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). Amendments made after 2026-08-24 may not be reflected — always check the official text .
(1) In Part 4A of the Scotland Act 1998, after Chapter 4 insert—CHAPTER 5Tax on carriage of passengers by airTax on carriage of passengers by air80LA tax charged on the carriage of passengers by air from airports in Scotland is a devolved tax.
(2) Tax may not be charged in accordance with that provision on the carriage of passengers boarding aircraft before the date appointed under subsection (7).
(3) Chapter 4 of Part 1 of The Finance Act 1994 (air passenger duty) is amended as follows.
(4) In section 28(4) (a chargeable passenger is a passenger whose journey begins at an airport in the United Kingdom), for “the United Kingdom” substitute “ England, Wales or Northern Ireland ”.
(5) In section 31(4B) (exception for passengers departing from airports in designated region of the United Kingdom) for “the United Kingdom” substitute “ England, Wales or Northern Ireland ”.
(6) The Air Passenger Duty (Designated Region of the United Kingdom) Order 2001 (S.I. 2001/808) is revoked.
(7) Subsections (3) to (6) have effect in relation to flights beginning on or after such date as the Treasury appoint by regulations made by statutory instrument.