Policy paper

Air Passenger Duty: children's exemption

This Tax Information and Impact Note is about changes to the children's exemptions for Air Passenger Duty (APD).


Air Passenger Duty: children's exemption

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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