On 1 April 2013 various changes take place to Air Passenger Duty ("APD") in the United Kingdom. These changes involve -
- the extension of APD to smaller aircraft with an authorised take-off weight of 5.7 tonnes or more;
- a new accounting scheme for occasional operators, i.e. those with no more than 12 flights from the UK per year and an annual APD liability of less than £5,000; and
- an annual accounting scheme for operators with an annual APD liability of no more than £500,000.
APD in the Isle of Man is entirely separate from that in the UK, and these changes are not being implemented here.
The Customs and Excise Division has produced a new Public Notice 550 MAN, which supplements Notices 550 and 551, explaining how those notices apply in providing guidance on APD under Island law. Note, however, that HMRC Notice 552, which deals with the new annual accounting scheme, has no application in the Island.