To ask Her Majesty's Government what temporary tax relief they plan to give (1) airlines, and (2) airports, during the period in which their operations are limited to prevent the spread of COVID-19.

The aviation sector is important to the UK economy, and firms can draw upon the unprecedented package of measures announced by the Chancellor, including schemes to raise capital and financial support for employees.

As Air Passenger Duty is paid on a per passenger basis, the recent decline in passenger demand will have resulted in a significant reduction in liability for airlines. HMRC are also ready to help businesses, including airlines and airports, in financial difficulty due to the coronavirus, through the Time to Pay Scheme.