Air passenger duty: rates of duty from 1 April 2019

Part of Finance (No. 2) Bill – in a Public Bill Committee at 2:45 pm on 16 January 2018.

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With this it will be convenient to consider new clause 16—Review of changes to rates of air passenger duty—

“(1) No later than 31 March 2019, the Chancellor of the Exchequer must review the effects of the changes made by section 43 to rates of air passenger duty set out in Chapter 4 of Part 1 of FA 1994.

(2) The review under this section must consider—

(a) the effect on airplane usage as a result of the changes to air passenger duty rates, and

(b) the effectiveness of the changes to air passenger duty on reducing carbon emissions and meeting carbon emissions targets.

(3) The Chancellor of the Exchequer must lay before the House of Commons the report of the review under this section as soon as practicable after its completion.”

This new clause provides for a review of the effects of the changes to air passenger duty rates on airplane usage and carbon emissions.