Excise Notice 551: special accounting schemes for Air Passenger Duty

This notice explains the procedures relating to special accounting schemes for Air Passenger Duty.



This notice cancels and replaces Notice 551 (March 2014).

Check when to use a special accounting scheme.

Published 1 March 2014
Last updated 19 March 2015 + show all updates
  1. From 1 April 2015, Air Passenger Duty rates and destination bands change. Child exemptions change from 1 May 2015 and 1 March 2016.
  2. First published.