3 December 2014
Air Passenger Duty ("APD") is a duty of Excise which is levied on the carriage, from a UK airport, of chargeable passengers on chargeable aircraft. It becomes due when a flight with chargeable passengers occurs and is payable by the operator of the aircraft.
The Chancellor of the Exchequer has announced in the Autumn Statement that, with effect from 1 May 2015 there will be no APD chargeable on economy flights for children under the age of 12.
This will be widened to include children under the age of 16 from 1 March 2016.
This will have a highly beneficial affect for families travelling from UK airports, and should be considered by all APD registered business to ensure that the data is captured accordingly.
Please see a link to the APD section of the HMRC website.
Those operators who are using Annual Accounting for APD reporting need to ensure they file the returns and data by 7 April 2015 (in relation to the year to 31 March 2015).