Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made a comparative assessment of the Standard Rate of Air Passenger Duty in (a) the UK, (b) Germany, (c) France, (d) Italy and (e) Spain.

Air Passenger Duty (APD) applies to airlines and is the principal tax on the aviation sector. For a given distance-based band, the standard rate applies to travel in any non-economy class of travel or where the seat pitch is more than 1.016 metres (40 inches). This includes premium economy, as well as first class and business class.

The Government is clear that APD is an appropriate tax that ensures airlines make a fair contribution to the public finances, particularly given that tickets are VAT free and aviation fuel incurs no duty. Other countries also have different forms of aviation taxes.