Debt and return pursuit - Air Passenger Duty (APD): What is Air Passenger Duty (APD)?
Air Passenger Duty (APD) is a duty of excise. APD is charged on the carriage of chargeable passengers on chargeable aircraft from a UK airport.
It is under the collection and management of the Commissioners of Revenue and Customs (section 5 (1) (b) of the Commissioners for Revenue and Customs Act 2005).
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) .
Further guidance on APD is in X-47 Air Passenger Duty.