Commentary

V19.101 General principles

Part V19 Air passenger duty

V19.101 General principles

Introduction to air passenger duty

V19.101 General principles

Air passenger duty ('APD') was introduced by FA 1994 and is chargeable on the carriage of chargeable passengers on a chargeable aircraft, from a UK airport beginning on or after 1 November 19941. Air passenger duty is a duty of excise and accordingly is under the care and management of HMRC2.

In Federation of Tour Operators3, the claimants contended that:

  1.  

    •     the imposition of Air Passenger Duty amounted to a breach of art 15 of the 1944 Chicago Convention on International Civil Aviation (the Chicago Convention)

  2.  

    •     the manner in which an

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