Air Departure Tax (Scotland) Act 2017 (asp 2)

(1) A tax (to be known as air departure tax)— (a) is to be charged for the carriage of passengers on any flight that begins at an airport in Scotland (see section 18), (b) is to apply only in relation to the carriage of chargeable passengers (see section 2) on chargeable aircraft (see section 8), and (c) is to be payable by the aircraft operator (see section 19). (2) Revenue Scotland is responsible for the collection and management of the tax. Prospective PART 2 S KEY CONCEPTS

(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.