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

Indonesia confirms VAT on foreign e-commerce from 1...

From 1 September 2020, the Indonesian tax authorities will introduce VAT at 10% on all e-services transactions made by non-resident companies. Currently...

SEE MORE
LATEST NEWS

Costa Rica to introduce VAT on electronic services...

From 1 October 2020, Costa Rica will introduce VAT at 13% on the provision of electronic services by non-resident companies. At present, foreign businesses...

SEE MORE
LATEST NEWS

Portugal to introduce e-invoice serial numbers from...

From January 2021, the Portuguese tax office has confirmed that specific serial numbers issued by them will need to be shown on all taxpayers’ sales...

SEE MORE

Gated Content

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