APD was introduced in November 1994 and is due to HMRC from anyone who operates a chargeable aircraft which carries chargeable passengers. The current duty rates depend on the final destination of the passenger, and the class of travel. A four-band destination band structure applies based on geographical distance from London to the capital city of the destination country.
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These statistics cover the duty paid to HMRC and the number of passengers associated with that duty in the United Kingdom. These statistics cover the United Kingdom. It is not possible to provide any geographic breakdown on where tax liability arose as HMRC does not collect this data on the returns sent by traders. The data is drawn from returns submitted directly by traders to HMRC and from HMRC accounting systems. Further details on the creation of the statistics can be found in the Reference section of the bulletin.
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Last updated 25 May 2013