Legislation has been passed to allow the introduction of the tax and it was originally expected to come into force on 1 April 2018.
On 20 June 2017, the ADT was passed in the Scottish Parliament and received royal assent on 25 July 2017 and was meant to be introduced on 1 April 2018.
[1] However, on 22 November 2017, the UK and Scottish Ministers agreed to delay the introduction of ADT until issues have been resolved regarding the tax exemption for flights departing airports in the Highlands and Islands of Scotland.
The Scottish Government intended to reduce the rate by 50%, and eventually abolish it completely once finances allowed.
[2] However, in 2019 the Scottish Government abandoned its plans to cut Air Departure Tax as the proposals were no longer considered compatible with Scotland's climate change targets.