Aviation: Passenger Duty

House of Lords written question – answered on 3rd July 2012.

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Photo of Lord Monks Lord Monks Labour

To ask Her Majesty's Government what procedures they have in place to audit air passenger duty payments made to them by airlines.

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

Airline operators registered for air passenger duty (APD) are audited on a rolling basis, in line with many of the other taxes managed by HM Revenue and Customs (HMRC).

A number of factors are taken into account when determining the frequency of the audits. These include the complexity and size of the business, its past and current compliance history and general passenger number data, which airports are required to provide on request.

HMRC's management of APD is open to audit by the National Audit Office.

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