HC Deb 24 February 1994 vol 238 c312W
Ms Harman

To ask the Chancellor of the Exchequer what is his estimate of the tax losses to the Exchequer of(a) all exemptions from air passenger tax, (b) the exemption from air passenger tax of aircraft under 10 tonnes in weight, or with fewer than 20 seats and (c) of the exemption from air passenger tax of flights for which tickets are not issued and (d) the total of the exemptions for private aircraft under (b) and (c).

Sir John Cope

[holding answer 22 February 1994]: It is estimated that if all passengers departing from a United Kingdom airport were liable to air passenger duty, there would be an additional revenue yield of around £80 million in 1995–96. Of this total, around £30 million is in respect of passengers on return domestic flights; £45 million is in respect of transit and transfer passengers; and around £5 million is in respect of passengers on aircraft with fewer than 20 seats or having a maximum take-off weight below 10 tonnes. Data are not available on the proportion of non-chargeable aircraft which are private aircraft. No estimates have been made for the revenue yield that would result from extending the duty to cover children under two. The issuing of tickets is not a criterion used to determine whether air passenger duty is payable.

Ms Harman

To ask the Chancellor of the Exchequer if he will provide estimates of the percentage of passengers who fly to, from and between the Scottish islands, that will be exempt from payment of the air passenger tax.

Sir John Cope

[holding answer 21 February 1994]: Civil Aviation Authority data suggest that around a third of passengers departing from airports on the Scottish Islands and from Inverness and Wick are on non-chargeable aircraft. This includes North sea rig operations. It is likely that around half of all passengers departing from those airports on chargeable aircraft will be exempt because they are on the return leg of a domestic journey. No estimates have been made for the proportion of passengers who are exempt because they are either transfer passengers or under two years old.