Explanatory note

These Regulations amend the Aircraft Operators (Accounts and Records) Regulations 1994.

Regulations 3 and 4 amend the particulars that must be contained in an Air Passenger Duty Account maintained by aircraft operators of the number of passengers carried in each accounting period at each rate of duty. The amendments are required following the devolution of the power to set direct long haul rates for air passenger duty to the Northern Ireland Assembly in the Finance Act 2012, and the introduction of a new higher rate of Air Passenger Duty to be applied to certain aircraft from 1st April 2013.

A Tax Information and Impact Note covering this instrument was published on 21st February 2012 alongside a draft clause of the Finance Bill 2012 and is available on the HMRC website at http://www.hmrc.gov.uk/tiin/apd-ni-devolution.pdf. It remains an accurate summary of the impacts that apply to this instrument.