HMRC has published draft legislation on Air Passenger Duty (APD). An accompanying Explanatory Note and a Tax Information and Impact Note covering the new text on devolution have also been published.
Comments on the draft legislation should be sent no later than 11 March, by email to envirotax.bst@hmrc.gsi.gov.uk, or by post:
Transport Taxes Team,
HM Revenue and Customs,
Room 1/37,
100 Parliament Street,
London
SW1A 2BQ.
Consultation draft - Air Passenger Duty (PDF 174K)
