Air Passenger Duty: children's exemption
- HM Revenue & Customs
- Part of:
- Air Passenger Duty: Tax Information and Impact Notes, Tax information and impact notes, Air Passenger Duty, and Tax agent and adviser guidance
- 10 December 2014
This Tax Information and Impact Note is about changes to the children's exemptions for Air Passenger Duty (APD).
PDF, 19.5KB, 2 pages
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The measure will extend the child exemption from APD to include children under the age of 12 travelling in the lowest class of travel, with a further extension planned to include children under 16. The existing exemption for children under the age of 2 without their own seat continues to apply to children travelling in all classes.
Secondary legislation relating to this measure has now been published.
Published: 10 December 2014