§ Sir Thomas ArnoldTo ask the Chancellor of the Exchequer how he proposes to collect the new travel tax.
§ Sir John Cope[holding answer 15 December 1993]: Air passenger duty will be collected from airlines on the basis of the number of passengers carried. It is expected that airlines will add the duty to the ticket price paid by passengers when tickets are issued. Airlines will be required to register with Customs and Excise and make returns to account for the duty due. Copies of the document outlining the duty, issued by Customs and Excise at my request on Budget day, have been placed in the Library of the House.