Press releases

Doors to cross check: Tax relief for children under 12 takes off

Autumn Statement

3 December 2014

The Chancellor announced in today’s Autumn Statement, an exemption from Air Passenger Duty for passengers under 12 years of age from May 2015, and for passengers under 16 years from 2016.

Daniel Barlow, tax partner at Deloitte, comments:

“This will be a very welcome change for the aviation sector. System changes will be needed to identify passengers who are under 12 and 16 years on the date of their flight as well as to demonstrate the integrity of the information gathered by HMRC, who will inspect airlines’ APD returns. We expect that more detail will follow in HMRC notices and draft legislation so airlines should digest the full extent and legal basis of this change.

“The public debate between the UK Government and the industry on the future of the UK’s APD system will continue. The UK still has one of the highest rates of APD in the world which means that there is still an impact on the cost of inbound and outbound flights and the extent to which passengers connect through the UK.”

Visit our dedicated Autumn Statement website


Notes to editors

About Deloitte

In this press release references to Deloitte are references to Deloitte LLP, which is among the country's leading professional services firms.

Deloitte LLP is the United Kingdom member firm of Deloitte Touche Tohmatsu Limited (“DTTL”), a UK private company limited by guarantee, whose member firms are legally separate and independent entities. Please see for a detailed description of the legal structure of DTTL and its member firms.

The information contained in this press release is correct at the time of going to press.

Member of Deloitte Touche Tohmatsu Limited.

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