Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the adequacy of compliance with Air Passenger Duty by (a) private and (b) business jets.

Private and business jets that meet certain criteria must register and account for air passenger duty (APD). APD is a self-assessed tax, and it is the responsibility of the aircraft operator to ensure they have accounted for the tax correctly. Smaller and infrequent flyers have the option to declare the tax via the Occasional Operator Scheme. HMRC undertakes a risk-based audit programme to ensure compliance from the aviation sector and has a range of penalties to deter non-compliance.