Air Passenger Duty (APD) in Northern Ireland
As announced at Budget 2018, and following the call for evidence on ‘VAT, Air Passenger Duty and Tourism in Northern Ireland’, HM Treasury will convene a technical working group to consider the operational and legal challenges to changing APD in Northern Ireland.
Membership
The technical working group will bring together industry, experts, and civil servants from both Whitehall and Northern Ireland.
The group will be chaired by senior civil servants from HM Treasury, and details of industry and government attendees will be published after each meeting.
The secretariat will be provided by HM Treasury.
Terms of reference
The group will explore the case for changing APD in Northern Ireland, and how change could be achieved in the event of a ministerial decision to do so.
The work of the group will be broken down into three workstreams:
- economic: assess the economic impact of any changes to the APD regime in Northern Ireland
- legal: identify the legal ramifications and requirements for changing the APD regime in Northern Ireland
- operational: outline, in the event of any changes to APD in Northern Ireland, how these could be implemented and delivered, and to assess the impact on business and government departments
Process and timings
Industry roundtables will be held throughout the first half of 2019, and officials will use the summer to continue stakeholder engagement and to produce a report summarising the group’s findings.
This webpage will be updated as the work of the group progresses.
Contact us
If you would like to provide views or evidence to the group, or for any other queries, please contact ETTanswers@hmtreasury.gov.uk