Air Passenger Duty

Air Passenger Duty

Air Passenger Duty (APD) is an excise duty which is charged on the carriage of passengers flying from a United Kingdom airport on an aircraft that has an authorised take off weight of more than ten tonnes or more than twenty seats for passengers.

Air Passenger Duty was controversially [cite web |url=http://news.bbc.co.uk/1/hi/uk/6320197.stm |title=Air passengers react to tax hike |date=2007-02-01 |publisher=BBC] doubled [cite web |url=http://www.hm-treasury.gov.uk/pre_budget_report/prebud_pbr06/press_notices/prebud_pbr06_press02.cfm |title=2006 Pre-Budget Report: Income tax allowances, national insurance contributions, child and working tax credit, fuel duty and air passenger duty rates |date=2006-12-06 |publisher=HM Treasury] from February 1, 2007, and the lower rate is to be extended to all the countries within the Single European Sky. This table summarises the changes:

Here, 'European destinations' includes countries in the European Economic Area and certain other European countries.

The Treasury forecast the 2007 rise will cut carbon dioxide emissions by about 0.3 million tonnes a year by 2010-2011, and all greenhouse gas emissions by the equivalent of 0.75 million tonnes of carbon dioxide a year [cite web
url=http://www.hm-treasury.gov.uk/media/571/CF/pbr06_chapter7.pdf |title=Pre-Budget Report 2006, Chapter 7 |publisher=HM Treasury|format=PDF] , although that has been disputed [cite web |url=http://news.bbc.co.uk/1/hi/sci/tech/6311603.stm |title=Taxes 'fail to curb travel CO2' |date=2007-02-01 |publisher=BBC] .

References

ee also

*Ian Pearson

External links

* HM Revenue & Customs Notice 550 [http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageExcise_InfoGuides&propertyType=document&id=HMCE_CL_000505 Air Passenger Duty]
*Ryanair accuses Brown of 'scalping' flyers [http://business.guardian.co.uk/story/0,,1987155,00.html Guardian Unlimited]
*Air Passenger Duty could be scrapped [http://www.newsbusiness.co.uk/air-passenger-duty-could-be-scrapped/ News & Business]
*Petition to scrap the Air Passenger Duty [http://petitions.pm.gov.uk/AirTravelDuty/ 10 Downing Street e-Petitions]


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