The devolved Scottish government will implement its own Air Departure Tax (ADT) starting on April 1, 2027, replacing the current United Kingdom-wide Air Passenger Duty (APD). In the first fiscal year, to the end of March 2028, the two levies will remain at the same level, ranging from GBP8.26 pounds to GBP1,178.20 (USD11.11 to USD1,585) per passenger, depending on the length of the flight and seating class. From 2028, Scotland plans to set its own rates, which will likely include surcharges for business jets.