Air Departure Tax (Scotland) Act 2017

Air Departure Tax (Scotland) Act 2017

2017 asp 2

The Act

Part 2 – Key Concepts

Section 4 – Passengers under the age of 16

16. This section creates tax exemptions for the carriage of persons under the age of 16. Children under the age of two on the departure date of the flight are always non-chargeable passengers, unless they are allocated their own seat before boarding. Children under the age of 16 on the departure date of the flight are non-chargeable passengers only if they have tickets for standard class travel for all the flights covered by their agreement for carriage. The definitions of agreement for carriage and standard class travel are set out in sections 12 and 14 respectively.