Autumn Statement 2014 - Changes to Air Passenger Duty rates

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).

If operators have any questions about the filing requirements please contact either Darren Aldrich (Darren.Aldrich@fiscalsolutions.co.uk) or Stephen Pope (Stephen.Pope@fiscalsolutions.co.uk).

LATEST NEWS

Lithuania cuts hospitality VAT to 9% until 31 December...

Lithuania will cut the VAT rate applicable to hospitality, sporting, and cultural services from the standard VAT rate of 21% to the reduced rate of 9%. To...

SEE MORE
LATEST NEWS

Belgium to cut e-book VAT rate from 1 January 2022

From 1 January 2022, the Belgium tax authorities have confirmed that the VAT rate on the sale of e-books, e-manuals, e-newspapers, and e-magazines sold online...

SEE MORE
LATEST NEWS

Ukraine to apply VAT on digital services from January...

From 1 January 2022, Ukraine will impose VAT at 20% on the sale of e-services to local consumers by non-resident businesses.  At present, non-resident...

SEE MORE

Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.