Air passenger duty
From Wikipedia, the free encyclopedia
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[1] doubled[2] 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:
| 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.
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[3], although that has been disputed[4].
[edit] References
- ^ Air passengers react to tax hike. BBC (1 February 2007).
- ^ 2006 Pre-Budget Report: Income tax allowances, national insurance contributions, child and working tax credit, fuel duty and air passenger duty rates. HM Treasury (6 December 2006).
- ^ Pre-Budget Report 2006, Chapter 7. HM Treasury.
- ^ Taxes 'fail to curb travel CO2'. BBC (1 February 2007).
[edit] See also
[edit] External links
- HM Revenue & Customs Notice 550 Air Passenger Duty
- Ryanair accuses Brown of 'scalping' flyers Guardian Unlimited
