UK Act of Parliament 2017 c. 2 United Kingdom

Air Departure Tax (Scotland) Act 2017

Read the Act on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Taxable Person7 Operator2

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Taxable Person — also bound by 11 other Acts
Operator — also bound by 746 other Acts

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.021 Duty to register for tax (opens in a new tab) Regulated
  • Register for air departure tax within 30 days of becoming liableOperator
s.022 Duty to deregister for tax (opens in a new tab) Regulated
  • Deregister for Air Departure Tax within 30 days of ceasing quarterly return liabilityOperator
s.023 Duty to make returns and pay tax (opens in a new tab) Regulated
  • File tax returns and pay any tax due at the same timeTaxable Person
s.024 Quarterly returns (opens in a new tab) Regulated
  • File quarterly air departure tax returns within 30 days of each accounting periodTaxable Person
s.025 Occasional returns (opens in a new tab) Regulated
  • File occasional returns within 30 days and comply with Revenue Scotland’s quarterly return requirementsTaxable Person
s.028 Duty to have tax representative (opens in a new tab) Regulated
  • Appoint a tax representative if your business has no EEA establishmentTaxable Person
s.035 Security required by individual directions (opens in a new tab) Regulated
  • Provide required security when directed by Revenue ScotlandTaxable Person
s.036 Security required by general directions (opens in a new tab) Regulated
  • Provide security to Revenue Scotland for tax representative appointmentTaxable Person
s.040 Inaccuracies in information provided to Revenue Scotland (opens in a new tab) Regulated
  • Notify Revenue Scotland of material inaccuracies in tax informationTaxable Person
40 other provisions — procedural and definitional
s.001 Air departure tax (opens in a new tab)
s.002 Meaning of chargeable passenger (opens in a new tab)
s.003 Passengers not carried for reward (opens in a new tab)
s.004 Passengers under the age of 16 (opens in a new tab)
s.005 Passengers carried on connected flights (opens in a new tab)
s.006 NATO passengers (opens in a new tab)
s.007 Changes of circumstance beyond passengers' control (opens in a new tab)
s.008 Meaning of chargeable aircraft (opens in a new tab)
s.009 Aircraft used under public service obligation (opens in a new tab)
s.010 Aircraft used for military, emergency, training or research flights (opens in a new tab)
s.011 Meaning of flight (opens in a new tab)
s.012 Meaning of carriage and agreement for carriage (opens in a new tab)
s.013 Meaning of maximum passenger capacity and maximum take-off weight (opens in a new tab)
s.014 Meaning of standard class travel (opens in a new tab)
s.015 Key concepts may be modified by regulations (opens in a new tab)
s.016 Tax structure (opens in a new tab)
s.017 Tax bands and tax rate amounts to be set by regulations (opens in a new tab)
s.018 Taxable activity (opens in a new tab)
s.019 Taxable persons (opens in a new tab)
s.020 Revenue Scotland to keep ADT register (opens in a new tab)
s.026 Form and content of returns (opens in a new tab)
s.027 Special accounting schemes (opens in a new tab)
s.029 Fiscal and administrative tax representatives (opens in a new tab)
s.030 Fiscal tax representatives: powers, duties and liabilities (opens in a new tab)
s.031 Administrative tax representatives: powers, duties and limits on liability (opens in a new tab)
s.032 Eligibility to be tax representative (opens in a new tab)
s.033 Duration of tax representative appointments (opens in a new tab)
s.034 Duty to notify Revenue Scotland if appointment ceases to have effect (opens in a new tab)
s.037 Meaning of handle and handling agent (opens in a new tab)
s.038 Liability of handling agents (opens in a new tab)
s.039 Communications with Revenue Scotland (opens in a new tab)
s.041 Administrative provisions may be modified by regulations (opens in a new tab)
s.042 Regulations (opens in a new tab)
s.043 Ancillary provision (opens in a new tab)
s.044 Interpretation (opens in a new tab)
s.045 Minor and consequential modifications (opens in a new tab)
s.046 Crown application (opens in a new tab)
s.047 Index of defined expressions (opens in a new tab)
s.048 Commencement (opens in a new tab)
s.049 Short title (opens in a new tab)
Schedules

Schedules

0 of 30 shown
30 other schedules
s.sch001 (1) This paragraph applies if— (a) a passenger is carried...
s.sch001 (1) This paragraph applies if— (a) a passenger is carried...
s.sch001 (1) This paragraph applies if— (a) there is an error...
s.sch002 This schedule amends the Revenue Scotland and Tax Powers Act...
s.sch002 In section 169 (land and buildings transaction tax: amounts of...
s.sch002 In the italic heading before section 170, after “Scottish landfill...
s.sch002 (1) Section 170 (Scottish landfill tax: first penalty for failure...
s.sch002 (1) Section 171 (Scottish landfill tax: penalties for multiple failures...
s.sch002 In section 172 (Scottish landfill tax: 6 month penalty for...
s.sch002 In section 173 (Scottish landfill tax: 12 month penalty for...
s.sch002 (1) Section 182 (penalty for inaccuracy in taxpayer document) is...
s.sch002 In the italic heading before section 209, for “register for...
s.sch002 (1) Section 209 (penalty for failure to register for tax...
s.sch002 (1) Section 210 (amount of penalty for failure to register...
s.sch002 (1) Section 141 (power to inspect business premises) is amended...
s.sch002 In the italic heading before section 211, for “Chapter 5”...
s.sch002 After section 215 (assessment of penalties under section 209), insert—...
s.sch002 Before section 216, insert— “ Power to change penalty provisions...
s.sch002 In section 216 (power to change penalty provisions in Chapter...
s.sch002 In section 223 (certification of matters by Revenue Scotland), in...
s.sch002 (1) Section 233 (appealable decisions) is amended as follows.
s.sch002 In section 252 (general interpretation), before the definition of “the...
s.sch002 (1) Schedule 5 (index of defined expressions) is amended as...
s.sch002 (1) Section 159 (penalty for failure to make returns) is...
s.sch002 In the italic heading before section 164, after “Scottish landfill...
s.sch002 (1) Section 164 (Scottish landfill tax: first penalty for failure...
s.sch002 In section 165 (Scottish landfill tax: multiple failures to make...
s.sch002 In section 166 (Scottish landfill tax: 6 month penalty for...
s.sch002 In section 167 (Scottish landfill tax: 12 month penalty for...
s.sch002 (1) Section 168 (penalty for failure to pay tax) is...

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.