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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 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].

Contents

References

See also

External links

References

1. Air passengers react to tax hike
2. 2006 Pre-Budget Report: Income tax allowances, national insurance contributions, child and working tax credit, fuel duty and air passenger duty rates
3. Pre-Budget Report 2006, Chapter 7
4. Taxes 'fail to curb travel CO2'

See also

★ Ian Pearson

External links

★ HM Revenue & Customs Notice 550 Air Passenger Duty

★ Ryanair accuses Brown of 'scalping' flyers Guardian Unlimited

★ Air Passenger Duty could be scrapped News & Business

★ Petition to scrap the Air Passenger Duty 10 Downing Street e-Petitions