To ask the Chancellor of the Exchequer for what reasons passengers using transit flights are exempt from air passenger duty; and if he will assess the environmental effects of this exemption.
Not all transit flights are exempt from air passenger duty and in order to qualify specific criteria must be met. These are set out in HM Revenue and Customs' Public Notice 551, which can be obtained from the Revenue and Customs website at www.hmrc.gov.uk.
Exempting connecting flights ensures that passengers are not taxed twice for a journey simply because they have to make a connecting flight.
The Chancellor keeps under review the structure of all taxes, including the environmental, social and economic effects of exemptions.