Air Passenger Duty: Exemptions

HM Treasury written question – answered on 26th February 2018.

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Photo of Peter Dowd Peter Dowd Shadow Chief Secretary to the Treasury

To ask Mr Chancellor of the Exchequer, how many people received relief from air passenger duty for cabin crew in (a) 2015-16, (b) 2016-17 and (c) 2017-18.

Photo of Robert Jenrick Robert Jenrick The Exchequer Secretary

Air passenger duty (APD) is payable by airlines in respect of each liable passenger departing from the UK and is dependent on the class of travel and final destination of the passengers.

HMRC do not have numbers for the cabin crew exemption specifically because airlines are only required to declare an aggregate number of exempt passengers on their return.

HMRC does publish estimates of the cost of the exemption from APD for cabin crew. (https://www.gov.uk/government/collections/tax-relief-statistics) These estimates are based on published APD revenue statistics and assumptions on the size and class configuration of airplanes for various destinations. (https://www.uktradeinfo.com/Statistics/Tax)

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