Overview

This Bill sets as zero the rate of APD to be applied to passengers on these direct long haul flights that take off from Northern Ireland (APD Bands B, C and D) on or after a day to be appointed by order. By setting the rates of duty for these flights this Bill acts as the next step in devolving these powers to the Northern Ireland Assembly. The appointed day will be determined by the Department of Finance and Personnel, in conjunction with HM Revenue and Customs. The intention is that this should occur as soon as possible after this Bill has been passed by the Northern Ireland Assembly to permit the new rates becoming effective from 1 January 2013, or as soon as possible after that date.

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