In March 2009 HMRC published an impact assessment of the reformed APD on its website at:
http://www.hmrc.gov.uk/ria/apd-reform-ia.pdf
A copy was deposited in the Library of the House.
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.