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Treasury

Answer

Richard Ottaway: To ask the Chancellor of the Exchequer what procedures are in place for refunding taxes on unused airline tickets; and if he will make a statement. [133038] John Healey: Air passenger duty (APD) is payable by aircraft operators. Nearly all airlines pass on the duty charge to their passengers via fares, though whether or not they do so is a decision for the airlines, and it is normal commercial practice for them to charge their customers at the time of ticket sale. No liability to APD arises if a flight is cancelled, or a passenger is unable to travel on a pre-booked flight. Whether the airline makes a refund to the passenger in such circumstances is a commercial matter between them. If passengers consider that they have been misled, they can contact their Local Trading Standards Office, who can investigate and prosecute traders in such circumstances.

Secondary information

Type

Written question

Reference

133038; 411 c620W;411 c624W

Session

2002-03

Subjects

Aviation Air passenger duty Airlines Fares Passengers Taxation

Link

View this Written question on www.publications.parliament.uk