- HM Revenue & Customs
- Part of:
- Air Passenger Duty: 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
This file may not be suitable for users of assistive technology. Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email email@example.com. Please tell us what format you need. It will help us if you say what assistive technology you use.
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