|
Air Passenger Duty (APD) is an excise duty which is charged on the carriage of passengers flying from a United Kingdom or Isle of Man airport on an aircraft that has an authorised take-off weight of more than ten tonnes or more than twenty seats for passengers. The duty is not payable by inbound international passengers who are booked〔(Notice 550 Section 4.1 ), HMRC〕 to continue their journey (to an international destination) within 24 hours of their scheduled time of arrival in the UK. (The same exemption applies to booked onward domestic flights, but the time limits are shorter and more complex.) If a passenger "stops-over" for more than 24 hours (or the domestic limit, if applicable), duty is payable in full. ==Rates== As part of the 2008 Pre-Budget Report, Air Passenger Duty was restructured.〔(【引用サイトリンク】title=2008 Pre-Budget Report AIR PASSENGER DUTY (APD) )〕 These new charges take distance into account, making long distance flying significantly more expensive. Critics of APD's claimed environmental credentials point out that the tax takes no account of the efficiency of the aircraft. An airline using an old inefficient plane is treated equally to one using the latest most efficient engines. Charges initially rose on 1 November 2009 and then again on 1 November 2010. Before this, Air Passenger Duty was controversially doubled〔(【引用サイトリンク】title=2006 Pre-Budget Report: Income tax allowances, national insurance contributions, child and working tax credit, fuel duty and air passenger duty rates )〕 from 1 February 2007, and the lower rate was extended to all the countries within the Single European Sky. This table summarises the changes: Here, 'European destinations' includes countries in the European Economic Area and certain other European countries. The distance used to calculate the new rate of APD is the distance between London and the capital city of the destination country as summarised below: * If the seating in the lowest class has seats spaced at more than then the Standard Rate applies.〔https://www.gov.uk/government/publications/excise-notice-550-air-passenger-duty/excise-notice-550-air-passenger-duty#rates-and-structure-of-duty〕 Flights from Northern Ireland have been charged at Band A from 1 November 2011. From 1 April 2013, APD was extended to cover flights on "business jets". (Source: Revenue and Customs website – data retrieved 22 July 2012.) Air passenger duty is paid upon booking, but not collected until an occupied seat flies. Should a passenger be unable to fly they have a right to claim the paid tax back from the airline, although many airlines will charge an administrative fee for this service.〔(【引用サイトリンク】title=Reclaiming air passenger duty: It's just too taxing )〕 A £0 rate of APD applies to flights from Northern Ireland direct to a band B, C or D destination as of 1 November 2011. This is due to Continental Airlines threatening to stop the direct Belfast - Newark flight due to lack of demand because of the tax. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「air passenger duty」の詳細全文を読む スポンサード リンク
|