Air Departure Tax (Scotland) Act 2017

Contents

Part 2 · Key concepts

Chargeable aircraft and exemptions

8Meaning of chargeable aircraft#

(1)An aircraft is a chargeable aircraft in relation to a flight if it has the characteristics specified in subsection (2), unless the aircraft is a non-chargeable aircraft under section 9 or 10 or regulations made under section 15.

(2)The characteristics are that the aircraft—

(a)is a fixed-wing aircraft designed or adapted to carry persons in addition to the flight crew,

(b)has a maximum take-off weight of 5.7 tonnes or more, and

(c)is fuelled by kerosene.

Chargeable passengers and exemptions

2Meaning of chargeable passenger#

(1)Every person carried on a flight that begins at an airport in Scotland is a chargeable passenger unless—

(a)the person is working during the flight, or

(b)the person is a non-chargeable passenger in relation to the flight under any of sections 3 to 7 or regulations made under section 15.

(2)A person is to be regarded as working during a flight only if the person is carried on the flight for the sole purpose of doing any of the following during the flight—

(a)acting as a member of the flight crew or as a cabin attendant,

(b)ensuring the hygienic preparation and handling of food and drink,

(c)carrying out work relating to the safety or security of the aircraft or of passengers or goods carried on the aircraft (which includes escorting a passenger or goods),

(d)carrying out repairs or maintenance on the aircraft.

Modification of key concepts

15Key concepts may be modified by regulations#

(1)The Scottish Ministers may by regulations make other provision concerning—

(a)who is a chargeable passenger,

(b)who is a non-chargeable passenger,

(c)which aircraft are chargeable aircraft,

(d)which aircraft are non-chargeable aircraft.

(2)Regulations under this section—

(a)may add, change or remove—

(i)any exemption from being a chargeable passenger or chargeable aircraft, and

(ii)any provision that defines or otherwise explains a term or expression, and

(b)may modify this Act.

Part 3 · Tax rates

17Tax bands and tax rate amounts to be set by regulations#

(1)The Scottish Ministers must by regulations—

(a)define one or more tax bands by reference to the final destination (as defined in section 16(5)) of a chargeable passenger carried on a chargeable aircraft, and

(b)for each band defined in accordance with paragraph (a), set the amount, or the method for calculating the amount, of each tax rate described in section 16(3).

(2)In preparing a draft of any regulations under subsection (1), the Scottish Ministers must have regard to the projected economic, environmental and social impacts of the proposed tax bands and tax rate amounts.

(3)The Scottish Ministers must keep under review the economic, environmental and social impacts of the tax bands defined and tax rate amounts set by regulations under subsection (1).

(4)The Scottish Ministers may by regulations make other provision concerning the structure of the tax.

(5)Regulations under this section—

(a)may add, change or remove the description of any tax band, tax rate or any provision that defines or otherwise explains a term or expression, and

(b)may modify this Act.

Part 4 · Payment, collection and management of tax

Modification of administrative provisions

41Administrative provisions may be modified by regulations#

(1)The Scottish Ministers may by regulations make other provision concerning the payment, collection and management of the tax.

(2)Regulations under this section—

(a)may add, change or remove any provision concerning the payment, collection and management of the tax or any provision that defines or otherwise explains a term or expression, and

(b)may modify this Act.

(3)However, regulations under this section must not modify section 18 or 19.

Part 5 · Final provisions

42Regulations#

(1)Regulations under the following provisions are subject to the affirmative procedure—

(a)section 15 (modifying key concepts),

(b)section 17 (setting tax bands and tax rate amounts or making other provision concerning the structure of the tax),

(c)section 41 (modifying administrative provisions), if the regulations add to, replace or omit any part of the text of an Act,

(d)section 43 (dealing with ancillary matters), if the regulations add to, replace or omit any part of the text of an Act.

(2)Regulations under the following provisions are subject to the negative procedure—

(a)section 41 (modifying administrative provisions), unless the regulations add to, replace or omit any part of the text of an Act,

(b)section 43 (dealing with ancillary matters), unless the regulations add to, replace or omit any part of the text of an Act,

(c)section 44(2) (updating references in this Act to other enactments).

(3)Any power conferred by this Act on the Scottish Ministers to make regulations includes the power to make—

(a)different provision for different cases or descriptions of case or for different purposes, and

(b)such incidental, supplementary, consequential, transitional, transitory or saving provision as the Scottish Ministers consider necessary or expedient.

(4)Subsection (3) does not apply to regulations made under section 48 (commencement).

43Ancillary provision#

(1)The Scottish Ministers may by regulations make any incidental, supplementary, consequential, transitional, transitory or saving provision they consider appropriate for the purposes of, in connection with or for giving full effect to this Act or any provision made under it.

(2)Regulations under this section may modify any enactment (including this Act).

44Interpretation#

(1)In this Act—• “administrative tax representative” means a tax representative that is appointed as described in section 29(2),• “ADT register” means the register kept under section 20,• “airport” means an aerodrome as defined in section 105(1) of the Civil Aviation Act 1982,• “certificate of airworthiness” has the same meaning as in the Air Navigation Order 2016 (S.I. 2016/765),• “connected flights” means flights that are connected in terms of the rules that are set out in schedule 1,• “EEA agreement” means the agreement on the European Economic Area signed at Oporto on 2 May 1992, together with the Protocol adjusting that Agreement signed at Brussels on 17 March 1993, as modified or supplemented from time to time,• “EEA State” means—(a) a member State of the EU, or(b) any other State that is a party to the EEA agreement,• “exemption” means any provision for—(a) a passenger carried on an aircraft to be a non-chargeable passenger (see sections 3 to 7 and 15), or(b) an aircraft to be a non-chargeable aircraft (see sections 9, 10 and 15),• “fiscal tax representative” means a tax representative that is not an administrative tax representative,• “flight crew” includes the pilot, flight navigator, flight engineer and flight radiotelephony operator for a flight, but does not include a cabin attendant,• “kerosene” has the meaning given in section 1(8) of the Hydrocarbon Oil Duties Act 1979,• “non-chargeable aircraft” means an aircraft on which the aircraft operator may carry passengers without incurring tax,• “non-chargeable passenger” means a passenger whom the aircraft operator may carry on an aircraft without incurring tax,• “occasional return” means a tax return made under section 25,• “operator”, in relation to an aircraft, means the person having the management of the aircraft,• “passenger” means a person who—(a) is carried on a flight, and(b) is not working during the flight (as defined in section 2(2)),• “quarterly return” means a tax return made under section 24,• “tax” means air departure tax,• “tax representative” means a tax representative appointed under section 28 (which may be a fiscal tax representative or an administrative tax representative),• “ticket” means a document which—(a) is issued to a passenger for one or more flights, and(b) specifies the departure airport, date and time, and the arrival airport, for each flight.

(2)If an enactment referred to in a definition in this section, or in any other provision of this Act, is repealed and re-enacted (with or without modification)—

(a)the reference to the enactment must be construed as a reference to the re-enacted enactment unless the Scottish Ministers by regulations provide otherwise, and

(b)the Scottish Ministers may by regulations amend the definition so that it refers to the re-enacted enactment.

46Crown application#

Her Majesty in Her private capacity is not a taxable person.

47Index of defined expressions#

Schedule 3 contains an index of expressions defined or otherwise explained in this Act.

48Commencement#

(1)This section and sections 42, 43, 44, 46, 47 and 49 come into force on the day after Royal Assent.

(2)The rest of this Act comes into force on such day as the Scottish Ministers may by regulations appoint.

(3)Regulations under this section may—

(a)include transitional, transitory or saving provision,

(b)make different provision for different purposes.

49Short title#

The short title of this Act is the Air Departure Tax (Scotland) Act 2017.

Schedule 1 · Connected flight rules

Rules determining when domestic flight is connected flight

(1)

(1)This paragraph applies if—

(a)a passenger is carried on consecutive flights, “flight A” and “flight B”,

(b)flight A and flight B are covered by the same agreement for carriage,

(c)the passenger has a ticket for flight A and flight B that shows the departure airport, date and time, and the arrival airport, for each flight, and

(d)flight B begins and ends in the United Kingdom.

(2)Flight A and flight B are connected flights if the scheduled arrival time of flight A and the ticketed departure time of flight B are in the same category, as set out below—

(3)Despite sub-paragraph (2), flight A and flight B are not connected flights if the ticketed departure airport of flight A is the same as the ticketed arrival airport of flight B (in other words, if flight B is a return flight in relation to flight A).

(4)In this paragraph—• “scheduled”, in relation to the arrival time or day of arrival of a passenger's flight, means the arrival time or day of arrival that is indicated in the operator's timetable for the flight at the time the passenger's ticket for the flight is issued or last amended,• “ticketed”, in relation to the departure time, departure airport or arrival airport of a passenger's flight, means the departure time, departure airport or arrival airport that is specified on the passenger's ticket for the flight at the time the ticket is issued or last amended.

Rules determining when international flight is connected flight

(2)

(1)This paragraph applies if—

(a)a passenger is carried on consecutive flights, “flight A” and “flight B”, and

(b)flight A and flight B are covered by the same agreement for carriage,

(c)the passenger has a ticket for flight A and flight B that shows the departure airport, date and time, and the arrival airport, for each flight, and

(d)flight B begins at an airport in one country and ends at an airport in another country.

(2)Flight A and flight B are connected flights if the ticketed departure time of flight B is no later than 24 hours after the scheduled arrival time of flight A.

(3)Despite sub-paragraph (2), flight A and flight B are not connected flights if—

(a)the passenger first boards the flight A aircraft in one country, and

(b)the passenger finally disembarks from the flight B aircraft in the same country.

(4)For the purpose of this paragraph—

(a)“scheduled” and “ticketed” have the meanings given in paragraph 1(4), and

(b)the United Kingdom is a single country.

Application of connected flight rules in case of error on ticket

(3)

(1)This paragraph applies if—

(a)there is an error on a passenger's ticket at the time it is issued or last amended, and

(b)the error is an incorrectly specified time or airport.

(2)If Revenue Scotland is satisfied that two flights would be connected flights under paragraph 1 or 2 if the time or airport had been correctly specified on the ticket, the flights are connected flights.

(3)If Revenue Scotland is satisfied that two flights would not be connected flights under paragraph 1 or 2 if the time or airport had been correctly specified on the ticket, the flights are not connected flights.

Schedule 3 · Index of defined expressions

Contains public sector information licensed under the Open Government Licence v3.0.

Defined terms · 15

Show every defined term

administrative tax representative
means a tax representative that is appointed as described in section 29(2), • “ADT register” means the register kept under section 20, • “airport” means an aerodrome as defined in section 105(1) of the Civil Aviation Act 1982, • “certificate of airworthiness” has the same meaning as in the Air Navigation Order 2016 (S.I. 2016/765), • “connected flights” means flights that are connected in terms of the rules that are set out in schedule 1, • “EEA agreement” means the agreement on the European Economic Area signed at Oporto on 2 May 1992, together with the Protocol adjusting that Agreement signed at Brussels on 17 March 1993, as modified or supplemented from time to time, • “EEA State” means— (a) a member State of the EU, or (b) any other State that is a party to the EEA agreement, • “exemption” means any provision for— (a) a passenger carried on an aircraft to be a non-chargeable passenger (see sections 3 to 7 and 15), or (b) an aircraft to be a non-chargeable aircraft (see sections 9, 10 and 15), • “fiscal tax representative” means a tax representative that is not an administrative tax representative, • “flight crew” includes the pilot, flight na
airport
means an aerodrome as defined in section 105(1) of the Civil Aviation Act 1982, • “certificate of airworthiness” has the same meaning as in the Air Navigation Order 2016 (S.I. 2016/765), • “connected flights” means flights that are connected in terms of the rules that are set out in schedule 1, • “EEA agreement” means the agreement on the European Economic Area signed at Oporto on 2 May 1992, together with the Protocol adjusting that Agreement signed at Brussels on 17 March 1993, as modified or supplemented from time to time, • “EEA State” means— (a) a member State of the EU, or (b) any other State that is a party to the EEA agreement, • “exemption” means any provision for— (a) a passenger carried on an aircraft to be a non-chargeable passenger (see sections 3 to 7 and 15), or (b) an aircraft to be a non-chargeable aircraft (see sections 9, 10 and 15), • “fiscal tax representative” means a tax representative that is not an administrative tax representative, • “flight crew” includes the pilot, flight navigator, flight engineer and flight radiotelephony operator for a flight, but does not include a cabin attendant, • “kerosene” has the meaning given in section 1(8) of the H
certificate of airworthiness
has the same meaning as in the Air Navigation Order 2016 (S.I. 2016/765), • “connected flights” means flights that are connected in terms of the rules that are set out in schedule 1, • “EEA agreement” means the agreement on the European Economic Area signed at Oporto on 2 May 1992, together with the Protocol adjusting that Agreement signed at Brussels on 17 March 1993, as modified or supplemented from time to time, • “EEA State” means— (a) a member State of the EU, or (b) any other State that is a party to the EEA agreement, • “exemption” means any provision for— (a) a passenger carried on an aircraft to be a non-chargeable passenger (see sections 3 to 7 and 15), or (b) an aircraft to be a non-chargeable aircraft (see sections 9, 10 and 15), • “fiscal tax representative” means a tax representative that is not an administrative tax representative, • “flight crew” includes the pilot, flight navigator, flight engineer and flight radiotelephony operator for a flight, but does not include a cabin attendant, • “kerosene” has the meaning given in section 1(8) of the Hydrocarbon Oil Duties Act 1979, • “non-chargeable aircraft” means an aircraft on which the a
connected flights
means flights that are connected in terms of the rules that are set out in schedule 1, • “EEA agreement” means the agreement on the European Economic Area signed at Oporto on 2 May 1992, together with the Protocol adjusting that Agreement signed at Brussels on 17 March 1993, as modified or supplemented from time to time, • “EEA State” means— (a) a member State of the EU, or (b) any other State that is a party to the EEA agreement, • “exemption” means any provision for— (a) a passenger carried on an aircraft to be a non-chargeable passenger (see sections 3 to 7 and 15), or (b) an aircraft to be a non-chargeable aircraft (see sections 9, 10 and 15), • “fiscal tax representative” means a tax representative that is not an administrative tax representative, • “flight crew” includes the pilot, flight navigator, flight engineer and flight radiotelephony operator for a flight, but does not include a cabin attendant, • “kerosene” has the meaning given in section 1(8) of the Hydrocarbon Oil Duties Act 1979, • “non-chargeable aircraft” means an aircraft on which the aircraft operator may carry passengers without incurring tax, • “non-chargeable passenger” means a passenger
exemption
means any provision for— (a) a passenger carried on an aircraft to be a non-chargeable passenger (see sections 3 to 7 and 15), or (b) an aircraft to be a non-chargeable aircraft (see sections 9, 10 and 15), • “fiscal tax representative” means a tax representative that is not an administrative tax representative, • “flight crew” includes the pilot, flight navigator, flight engineer and flight radiotelephony operator for a flight, but does not include a cabin attendant, • “kerosene” has the meaning given in section 1(8) of the Hydrocarbon Oil Duties Act 1979, • “non-chargeable aircraft” means an aircraft on which the aircraft operator may carry passengers without incurring tax, • “non-chargeable passenger” means a passenger whom the aircraft operator may carry on an aircraft without incurring tax, • “occasional return” means a tax return made under section 25, • “operator”, in relation to an aircraft, means the person having the management of the aircraft, • “passenger” means a person who— (a) is carried on a flight, and (b) is not working during the flight (as defined in section 2(2)), • “quarterly return” means a tax return made under section 24, • “tax” means air depar
fiscal tax representative
means a tax representative that is not an administrative tax representative, • “flight crew” includes the pilot, flight navigator, flight engineer and flight radiotelephony operator for a flight, but does not include a cabin attendant, • “kerosene” has the meaning given in section 1(8) of the Hydrocarbon Oil Duties Act 1979, • “non-chargeable aircraft” means an aircraft on which the aircraft operator may carry passengers without incurring tax, • “non-chargeable passenger” means a passenger whom the aircraft operator may carry on an aircraft without incurring tax, • “occasional return” means a tax return made under section 25, • “operator”, in relation to an aircraft, means the person having the management of the aircraft, • “passenger” means a person who— (a) is carried on a flight, and (b) is not working during the flight (as defined in section 2(2)), • “quarterly return” means a tax return made under section 24, • “tax” means air departure tax, • “tax representative” means a tax representative appointed under section 28 (which may be a fiscal tax representative or an administrative tax representative), • “ticket” means a document which— (a) is issued t
flight crew
includes the pilot, flight navigator, flight engineer and flight radiotelephony operator for a flight, but does not include a cabin attendant, • “kerosene” has the meaning given in section 1(8) of the Hydrocarbon Oil Duties Act 1979, • “non-chargeable aircraft” means an aircraft on which the aircraft operator may carry passengers without incurring tax, • “non-chargeable passenger” means a passenger whom the aircraft operator may carry on an aircraft without incurring tax, • “occasional return” means a tax return made under section 25, • “operator”, in relation to an aircraft, means the person having the management of the aircraft, • “passenger” means a person who— (a) is carried on a flight, and (b) is not working during the flight (as defined in section 2(2)), • “quarterly return” means a tax return made under section 24, • “tax” means air departure tax, • “tax representative” means a tax representative appointed under section 28 (which may be a fiscal tax representative or an administrative tax representative), • “ticket” means a document which— (a) is issued to a passenger for one or more flights, and (b) specifies the departure airport, date and time, and the arri
kerosene
has the meaning given in section 1(8) of the Hydrocarbon Oil Duties Act 1979, • “non-chargeable aircraft” means an aircraft on which the aircraft operator may carry passengers without incurring tax, • “non-chargeable passenger” means a passenger whom the aircraft operator may carry on an aircraft without incurring tax, • “occasional return” means a tax return made under section 25, • “operator”, in relation to an aircraft, means the person having the management of the aircraft, • “passenger” means a person who— (a) is carried on a flight, and (b) is not working during the flight (as defined in section 2(2)), • “quarterly return” means a tax return made under section 24, • “tax” means air departure tax, • “tax representative” means a tax representative appointed under section 28 (which may be a fiscal tax representative or an administrative tax representative), • “ticket” means a document which— (a) is issued to a passenger for one or more flights, and (b) specifies the departure airport, date and time, and the arrival airport, for each flight.
non-chargeable passenger
means a passenger whom the aircraft operator may carry on an aircraft without incurring tax, • “occasional return” means a tax return made under section 25, • “operator”, in relation to an aircraft, means the person having the management of the aircraft, • “passenger” means a person who— (a) is carried on a flight, and (b) is not working during the flight (as defined in section 2(2)), • “quarterly return” means a tax return made under section 24, • “tax” means air departure tax, • “tax representative” means a tax representative appointed under section 28 (which may be a fiscal tax representative or an administrative tax representative), • “ticket” means a document which— (a) is issued to a passenger for one or more flights, and (b) specifies the departure airport, date and time, and the arrival airport, for each flight.
occasional return
means a tax return made under section 25, • “operator”, in relation to an aircraft, means the person having the management of the aircraft, • “passenger” means a person who— (a) is carried on a flight, and (b) is not working during the flight (as defined in section 2(2)), • “quarterly return” means a tax return made under section 24, • “tax” means air departure tax, • “tax representative” means a tax representative appointed under section 28 (which may be a fiscal tax representative or an administrative tax representative), • “ticket” means a document which— (a) is issued to a passenger for one or more flights, and (b) specifies the departure airport, date and time, and the arrival airport, for each flight.
passenger
means a person who— (a) is carried on a flight, and (b) is not working during the flight (as defined in section 2(2)), • “quarterly return” means a tax return made under section 24, • “tax” means air departure tax, • “tax representative” means a tax representative appointed under section 28 (which may be a fiscal tax representative or an administrative tax representative), • “ticket” means a document which— (a) is issued to a passenger for one or more flights, and (b) specifies the departure airport, date and time, and the arrival airport, for each flight.
quarterly return
means a tax return made under section 24, • “tax” means air departure tax, • “tax representative” means a tax representative appointed under section 28 (which may be a fiscal tax representative or an administrative tax representative), • “ticket” means a document which— (a) is issued to a passenger for one or more flights, and (b) specifies the departure airport, date and time, and the arrival airport, for each flight.
tax
means air departure tax, • “tax representative” means a tax representative appointed under section 28 (which may be a fiscal tax representative or an administrative tax representative), • “ticket” means a document which— (a) is issued to a passenger for one or more flights, and (b) specifies the departure airport, date and time, and the arrival airport, for each flight.
tax representative
means a tax representative appointed under section 28 (which may be a fiscal tax representative or an administrative tax representative), • “ticket” means a document which— (a) is issued to a passenger for one or more flights, and (b) specifies the departure airport, date and time, and the arrival airport, for each flight.
ticket
means a document which— (a) is issued to a passenger for one or more flights, and (b) specifies the departure airport, date and time, and the arrival airport, for each flight.