House of Commons Library

Air Passenger Duty : introduction

Published Wednesday, September 19, 2012

Air passenger duty (APD) is charged on all passenger flights from UK airports. It was introduced in the November 1993 Budget and came into effect on 1 November 1994. This note discusses the introduction of APD, and the first years of its operation. Two other notes discuss the Labour Government's approach to the tax (SN6426), and current Government policy (SN5094).

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Air passenger duty (APD) is charged on all passenger flights from UK airports. It was introduced in the November 1993 Budget and came into effect on 1 November 1994. This note discusses the introduction of APD, and the first years of its operation. Two other notes discuss the Labour Government's approach to the tax (SN6426), and current Government policy (SN5094).

Commons Briefing papers SN00413

Author: Antony Seely

Topics: Aviation, Taxation

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