Air Passenger Duty Changes
HMRC have issued draft legislation on the changes to Air Passenger Duty (APD) announced in the 2008 Pre-Budget report. The draft legislation applies to changes in APD rates and destination bands.
The amounts payable for air passenger duty for any journey beginning on or after 1 November 2009 will change. The new bands will be based on the distance from London to the destinations capital city and be divided in four geographical bands . Each geographical band will have two rates of air passenger duty, one for standard class and the second for ‘other’ higher classes of travel.
The new bands will range from £11 for a standard class journey of up to 2,000 miles to £110 for an ‘other’ class journey to a destination more than 6,000 miles from London.
Views on the draft legislation are sought by 13 April 2009.