To ask the Chancellor of the Exchequer which of the changes to air passenger duty announced in the Government response to the consultation on the reform of air passenger duty are intended to achieve greater simplification of the system.

To ask the Chancellor of the Exchequer what changes to air passenger duty announced in the Government response to the consultation on the reform of air passenger duty are intended to achieve greater simplification of the system.

To ask the Chancellor of the Exchequer what assessment he has made of whether his planned changes to air passenger duty (APD) will result in greater simplification of the APD system.

The Government consultation on Air Passenger Duty (APD) emphasised a number of objectives, including fairness and the need to maintain revenues from the aviation sector. It is right that the aviation sector makes a fair contribution to the public finances.

The Government considered changes to the APD banding structure, alongside the base case of no change. A revenue neutral change would have required those flying to band A and band B destinations (91% of passengers) to pay more. The Government therefore decided to retain the existing four APD distance bands.