Policy paper

Air Passenger Duty: children's exemption

This Tax Information and Impact Note is about changes to the children's exemptions for Air Passenger Duty (APD).

Documents

Air Passenger Duty: children's exemption

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The measure will extend the child exemption from APD to include children under the age of 12 travelling in the lowest class of travel, with a further extension planned to include children under 16. The existing exemption for children under the age of 2 without their own seat continues to apply to children travelling in all classes.

Secondary legislation relating to this measure has now been published.

Updates to this page

Published 10 December 2014

Sign up for emails or print this page