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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.