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Air Passenger Duty

Volume 503: debated on Monday 11 January 2010

To ask the Chancellor of the Exchequer whether his Department (a) made projections of the number of passengers departing the UK for all seat types which take account of the rise in air passenger duty on 1 November 2009 and (b) has made any such projections in respect of 1 November 2010. (309758)

In March 2009 HMRC published an impact assessment of the reformed APD on its website at:

A copy was deposited in the Library of the House.

To ask the Chancellor of the Exchequer what factors were taken into account in determining which flight seat types would be liable for (a) the higher and (b) standard air passenger duty. (309760)

Determining air passenger duty (APD) liability by reference to whether carriage on a plane is in the lowest class of travel (in which the majority of passengers travel) or any other class, is a simple and transparent system which minimises administrative burdens and compliance costs.