Air passenger duty: draft regulations

HMRC has invited comments by 28 February on a draft statutory instrument amending the air passenger duty regulations. ‘FA 2012 extended, with effect from 1 April 2013, the scope of APD to business jets and smaller aircraft. Many of the aircraft operators who will become liable to APD are small to medium businesses or operate only occasionally and this instrument amends the principal regulations to provide for an annual accounting scheme and an occasional operators scheme for such operators,’ HMRC said.