Air passenger duty

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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 is to be doubled from February 1, 2007, and is also to be extended to all the countries within the European Common Aviation Area Agreement. The rates per passenger are to be:

Rate	Previous rate	Feb 2007
European destinations, lowest class	£5.00	£10.00
European destinations, other classes	£10.00	£20.00
Other destinations, lowest class	£20.00	£40.00
Other destinations, other classes	£40.00	£80.00

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

By 2010-2011 it is forecast that the 2007 rise will have cut carbon dioxide emissions by about 0.3 million tonnes a year, and all greenhouse gas emissions by the equivalent of 0.75 million tonnes of carbon dioxide a year.^{[citation needed]}

[edit] References

• 2006 Pre-Budget Report: Income tax allowances, national insurance contributions, child and working tax credit, fuel duty and air passenger duty rates. HM Treasury (December 6th, 2006).