The Act Overview
6.The Act comprises 49 sections and three schedules. The sections are arranged in five Parts, as follows:
	Part 1 provides for a tax to be charged on the carriage of passengers on flights that begin in Scotland, payable by the aircraft operator;
	Part 2 sets out the key concepts underlying the tax, including identifying the passengers and aircraft in respect of which the tax will be charged;
	Part 3 sets out the structure of the tax, and provides for tax bands and tax rate amounts to be set by regulations;
	Part 4 provides for administrative matters relating to the payment, collection and management of the tax, including registration, tax returns, a power to obtain security for payment of the tax and a requirement for aircraft operators based outside the European Economic Area (EEA) to appoint EEA-based tax representatives;
	Part 5 contains final provisions, including an index of defined expressions, Crown application, subordinate legislation, ancillary and commencement powers.
7.The Act makes a number of consequential and technical amendments to the RSTPA 2014. These are set out in schedule 2.
8.The regime in this Act for charging ADT replaces the regime for APD that currently applies under Chapter IV of Part I and schedules 5A and 6 of the Finance Act 1994 (“FA 1994”) and various instruments of subordinate legislation.
9.The following summarises the effect of this Act on aircraft operators who operate flights from airports in Scotland: