Aviation: Passenger Duty

House of Lords written question – answered on 6th December 2010.

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Photo of Lord Monson Lord Monson Crossbench

To ask Her Majesty's Government whether airline passengers in an economy-class cabin who have paid a supplement for seats with extra leg room or width but who receive the same catering on the same terms as all other passengers in that cabin, and who do not enjoy the privileges of a dedicated check-in desk or access to airport lounges, are treated as economy-class passengers for the purposes of air passenger duty.

To ask Her Majesty's Government whether Hawaii is treated identically to the other 49 states within the United States for the purposes of United Kingdom air passenger duty.

To ask Her Majesty's Government whether Guadeloupe, Martinique, Reunion and other parts of La France d'Outre-Mer, whose taxes, state benefits and voting rights are identical to those in continental France, and which are legally an integral part of France, are deemed to be part of France for the purposes of United Kingdom air passenger duty.

Photo of Lord Sassoon Lord Sassoon The Commercial Secretary to the Treasury

The destination bands for Guadeloupe, Martinique, Reunion and other French overseas departments are determined by the distance of their capital cities from London.

Hawaii is treated for air passenger duty (APD) purposes in the same way as the other 49 states of the United States of America. Seats with extra leg room situated in an economy-class cabin are not considered to constitute another class of travel, and therefore attract the same rate of APD as other seats in that cabin.

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