Private Jets, Fair Shares and Political Signals in Scotland's Budget

14th January 2026

Among the many pressures shaping this year's Scottish Budget, one theme stood out clearly: an effort to demonstrate that those with the greatest means will be asked to contribute more. Nowhere was that message more pointed than in the finance secretary’s remarks on private aviation.

In one of the budget’s most politically resonant moments, Shona Robison signalled the government’s intention to introduce a departure tax on private jets, aimed squarely at luxury travel. "To those who choose to travel by private jet," she said, “in Scotland you will pay, and you will pay a fair share for that privilege.” It was a deliberately blunt message — and one designed to land with voters well beyond the small number who actually fly private.

Yet behind the rhetoric lies a more complex policy reality. At present, Scotland does not fully control aviation taxation. The long-planned Air Departure Tax, intended to replace UK Air Passenger Duty, has still not been implemented due to legal and subsidy-control constraints involving the UK Government. As a result, the private jet tax outlined in the budget is best understood not as an immediate, switch-on-tomorrow measure, but as a firm statement of intent — a marker for the next parliament rather than a finished piece of legislation.

That distinction matters, but it does not diminish the significance of the proposal. The policy direction is clear: private aviation will no longer be treated lightly, either fiscally or politically. Campaigners and climate groups have long highlighted the disparity between how commercial airline passengers are taxed per ticket and how private jet users often pay far less per person, despite producing vastly higher emissions. A private jet passenger can generate many times the carbon footprint of someone flying economy on the same route — particularly on short hops where private aviation is most inefficient.

Most proposals under discussion favour a per-passenger (“per head”) levy, rather than a flat charge per aircraft. Suggested figures range from £500 to £1,000 per passenger per flight, with higher rates for short-haul journeys. While the number of private jet passengers is relatively small, estimates suggest such a tax could still raise tens of millions of pounds a year — meaningful revenue in a tight fiscal environment, and revenue drawn from a group least likely to feel the impact.

Critically, the aim is not just to raise money. The tax is also about behaviour and symbolism. It reinforces the idea that climate responsibility and tax fairness apply at the top as well as the bottom, and that luxury consumption is not exempt from scrutiny. In an election year, that symbolism carries weight.

The contrast with the rest of the UK is instructive. The UK Government has already announced an increase in Air Passenger Duty for private jets from 2026, raising the higher rate by around 50 per cent. However, this remains a blunt instrument, not a per-passenger charge, and critics argue it still fails to reflect the true environmental cost of private aviation. Scotland’s proposed approach is more targeted, more progressive, and more explicitly framed around fairness — even if it cannot yet be delivered in full.

Politically, the measure fits neatly with the wider narrative of the budget: higher taxes on high earners, protection for core public services, and visible lines drawn between ordinary households and luxury lifestyles. For the SNP, it also serves another purpose. By staking out a clear position on private jets now, the government ensures the issue will feature prominently in the election campaign, regardless of whether the tax itself is immediately deliverable.

In short, the private jet departure tax is less about instant revenue and more about setting the terms of debate. It tells voters who the government thinks should shoulder the burden, it aligns with climate commitments, and it puts opponents on the defensive. Whether the policy becomes law will depend on devolved powers and political arithmetic after May — but as a signal of intent, the message could hardly be clearer.

Luxury travel, the Scottish Government is saying, will no longer be beyond the reach of the tax system.