Debt Management and Banking Manual

DMBM535345 - Debt and return pursuit: Air Passenger Duty: Who is liable to pay the debt? Administrative representatives

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Administrative representatives are fiscal representatives who are not jointly and severally liable with the operator for APD (s.15 of the Finance Act 1998) unless the operator fails to provide security (s.34A of the Finance Act 1994 as amended by s.15 of the Finance Act 1998). For further information see X-47 Air Passenger Duty.

If in doubt contact the local APD officer.