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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: Air Passenger Duty (APD): Power to take recovery action for an APD debt

Air Passenger Duty (APD) is a duty of excise. Any amount due by way of customs or excise duty may be recovered as a debt due to the Crown (s.137 (1) of the Customs and Excise Management Act 1979).

Amounts assessed (including penalties and interest) as due from any person are deemed to be amounts of the duty in question and may, therefore, be recovered as debts due to the Crown.

Debts due to the Crown

The legislation connected to Excise Duty can be viewed on DMBM450150.