Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what his policy is on reforming the reporting of air passenger duty to attribute that duty to each airport.

Air Passenger Duty (APD) is a tax levied on airlines with respect to any passengers departing from a UK airport. Airlines aggregate their full APD liabilities when making payments, and there is no requirement on them to attribute this to particular flights. The government does not believe that any benefits from reforming the reporting process would outweigh the additional administrative burdens on taxpayers.