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
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.