Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect of air passenger duty on levels of tourism in (a) England, (b) Scotland and (c) Wales.

International treaties ensure that there is no taxation of international aviation fuel, and the Government does not levy VAT on flights. Air Passenger Duty (APD) ensures the aviation sector contributes its fair share to general taxation.

The Government has not conducted an assessment of the effect of APD on tourism in England, Scotland and Wales. However, even at the current rates of APD, UK airports have enjoyed strong passenger growth: exceeding 15% in the previous five years.

The government is seeking views on the effects of APD and VAT on tourism in Northern Ireland. Respondents to the call for evidence can submit evidence on the wider impacts of APD upon UK tourism by 5 June 2018.