ENVIRONMENTAL TAXES

Air Passenger Duty (APD): Banding Reform

The number of APD destination bands is to be reduced, with effect from 1 April 2015, to 2; Band A (distances up to 2,000 miles from London) and Band B (distances over 2,000 miles from London). The reduced rate will be half the standard rate in each band, and the higher rate will be 3 times the standard rate in each band.