Originally Posted by
tartan 201
APD isn't devolved. The Scotland Act of 2016 allowed for it to be devolved, but its replacement, laid out in the Air Departure Tax (Scotland) Act 2017, has yet to be effected. According to this (
https://www.gov.uk/guidance/rates-an...passenger-duty) the rate of APD on domestic flights within the UK from 1 April 2023 (when the reduction comes in to force) will be the same, irrespective of which part of the UK the flight arrives and departs from (Scottish Highlands and Islands excepted). The rates for the other bands (i.e. non-domestic flights) are the same across the UK, with the exception of direct flights from Northern Ireland to destinations outside Band A. So passengers on flights from Scotland (H&I excepted) will pay the same rates of tax as those from England and Wales (and from NI to destinations within Band A).
I should have worded my post differently. Scot Gov deferred the decision to have full control of APD due to legal challenges and the impact on HIA airports. You are correct in terms of what the policy is right now. There is nothing to say that the Scottish Gov may opt to take control and retain the current levels of tax, which they have renamed it as The Air Departure Tax. Just to give it a bit of a tartan twist…