Blinkered SNP presses on with private jet tax despite investment fears

By TOM GORDON, SCOTTISH DAILY MAIL DEPUTY POLITICAL EDITOR Published: 19:33, 15 July 2026 | Updated: 19:38, 15 July 2026 SNP ministers have been accused of making Scotland less attractive to investors by pushing ahead with a ‘punitive’ private jet tax. Deputy First Minister Jenny Gilruth confirmed details of the levy would be announced later this year as part of the annual budget process. The tax is planned for April 2028, a year after Holyrood replaces UK Air Passenger Duty with a devolved Scottish version called Air Departure Tax (ADT). With the SNP only freezing ADT rates for 12 months, the Scottish Tories warned future hikes will soon punish business flyers and holidaymakers. Finance spokesman Craig Hoy said: ‘The introduction of this latest SNP tax will pile on the costs for hard-pressed Scots families who are already forced to pay the highest taxes in the United Kingdom. 'Passengers and airports in the rest of Scotland will want urgent clarification that these new charges will be kept in line with the rest of the UK. ‘Otherwise, Scotland will quickly become a less attractive prospect for people to invest in, which will reduce the options available to families and have a deeply damaging impact on jobs and Scotland’s economy. ‘That is also what will happen with the SNP’s plans to introduce a punitive private jet tax. ‘Instead of continuing to look at ways of introducing new taxes and harming those who boost economic growth, the Nationalists should cut taxes and give Scotland’s struggling tourism industry a much needed boost.’ Around 1,000 private jets a month fly in and out of Scotland, a fifth at state-owned Prestwick. Long advocated by the high-tax Scottish Greens, a private jet tax could raise £30million a year by charging luxury flights extra to land and take off, according to Oxfam Scotland, but ministers have yet to set out any details. SNP ministers have been accused of making Scotland less attractive to investors by pushing ahead with a ‘punitive’ private jet tax Conservative finance spokesman Craig Hoy has criticised the SNP for yet another tax Finance Secretary Jenny Gilruth has defended the move Ms Gilruth published the findings of a public consultation on ADT, which found strong support for a ‘private jet supplement’ among respondents, although some warned of a negative economic impact. It also found backing for ADT exemptions for Highland and Island airports to support lifeline services. Ministers said flights from these airports to destinations within the UK would be ADT exempt – mirroring a current exemption from air passenger duty. In addition, flights from other Scottish airports to the Highlands and Islands will be tax exempt from April, saving carriers around £8.30 per passenger. But flights leaving for destinations beyond the UK will lose their current exemption, costing carriers around £15.50 extra per passenger. Ministers admitted airlines may pass the costs onto passengers ‘via ticket prices’. The Government’s response to the consultation said: ‘In line with the principle that higher rates of tax should be paid by those who choose to travel on private jets, we will bring forward a Private Jet Supplement within ADT in 2028-29. ‘All ADT rates for 2028/29 –including rates for private jet flights –will be set out as part of the 2027/28 Scottish Budget.’ But ministers said they had ‘no plans’ for a ‘frequent flyer levy’ aimed at business travellers as it would be ‘significantly more complex to administer than ADT’ and could ‘pose concerns around data processing, handling and privacy’. Scottish Greens Highlands and Islands MSP Kristopher Leask claimed the Scottish Government had missed an ‘opportunity’ to tax frequent flyers. He said: ‘Families taking one annual holiday can still be taxed in the same way as wealthy business travellers who fly every week. ‘The Scottish Greens would replace Air Departure Tax with a frequent-flyer levy, exempt lifeline services and make those responsible for the most pollution pay more.’ Ms Gilruth, who is also Finance Secretary, said: ‘A private jet tax will ensure that those who contribute significantly higher emissions per person compared to commercial flights will pay more for the privilege.’