APD16100 - Chronology of Changes

Effective DatePolicyLaw
1 November 1994Introduction of APD
  • Rates £5 and £10
  • Finance Act 1994 sections 28-44 and Schedule 6;
  • The Air Passenger Duty Regulations 1994;
  • The Air Passenger Duty (Connected Flights) Order 1994; and
  • The Aircraft Operators (Accounts and Records) Regulations 1994.
1 May 1995 (Royal assent of FA95)Member states qualifying for lower rates defined as EEA statesFinance Act 1994 section 30 as amended by:
  • Finance Act 1995 section 15
1 June 1995Extended use of special schemes – calculations to include all exemptionsFinance Act 1994 section 39 as amended by:
  • The Air Passenger Duty (Extended Schemes) Regulations 1995
29.04.96
(Royal assent of FA96)		Exemption for short pleasure flightsFinance Act 1994 section 31 and 32 as amended by:
  • Finance Act 1996 section 13
1 November 1997Rates increased to £10 and £20Finance Act 1994 section 30 as amended by:
  • Finance Act 1997 section 9
11 February 1998Unjust enrichment – reimbursement schemeThe Aircraft Operators (Accounts and Records) Regulations 1994 regulations 9-16 as inserted by:
  • The (Accounts and Records) (Amendment) Regulations 1998
Royal Assent of FA98Administrative RepresentativesFinance Act 1994 section 34A as inserted by:
  • Finance Act 1998 section15
1 April 2001New structure:
  • class of travel; and
  • rates £5, £10, £20 and £40
Finance Act 1994 section 30 as amended by:
  • Finance Act 2000 section 18
1 April 2001Removal of return leg exemptionFinance Act 1994 section 31 as amended by:
  • Finance Act 2000 section 19
1 April 2001Exemption for flights departing from Scottish Highlands and IslandsFinance Act 1994 section 31 as amended by:
  • Finance Act 2000 section 19; and
  • The Air Passenger Duty (Designated Kingdom of the United Kingdom) Order 2001
1 April 2001Removal of the Isle of Man provisionFinance Act 1994 section 31 as amended by:
  • Finance Act 2000 section 19; and

The Air Passenger Duty (Connected Flights) Order 1994 as amended by:

  • The Air Passenger Duty (Connected Flights)(Amendment) Order 2001
1 April 2001Amended return APD1The Air Passenger Duty Regulations 1994 as amended by:
  • The Air Passenger Duty (Amendment) Regulations 2001
1 November 2002Changes to the destinations that attract the lower European rates of dutyFinance Act 1994 section 30 as amended by:
  • Finance Act 2002 section 121
1 November 2006Extension of lower rates to CroatiaThe Air Passenger Duty (Rate)(Qualifying Territories) Order 2006 (SI 2006 No 2693)
1 February 2007
  • Doubling of all rates:

£10, £20, £40 and £80.

  • Extension of the lower European rates to signatories of the European Common Aviation Agreement.
Finance Act 1994 section 30 as amended by:
  • Finance Act 2007 section 12
  • The Air Passenger Duty (Rate)(Qualifying Territories)Order 2007 (SI 2007 No 22)


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