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Hologram-free zone
Key points
- Are the rates of air passenger duty too high?
- Since landfill tax was introduced the amount of waste disposed of at landfill sites has fallen.
- Ensuring the residence nil rate band downsizing rules work as intended.
- Extension of assessment time limits for offshore income and gains when a tax loss arises.
- Voluntary tax returns will be treated on a statutory basis.
The committee began its eighth sitting with a discussion on the rates of air passenger duty from April 2020 (clause 60).
This duty is due to be devolved to Scotland so that it can set its own rates but it has not yet happened because of an issue with an exemption for the highlands and islands. Kirsty Blackman (SNP) supported a UK-wide reduction in the duty. She said the ‘comparatively high taxes in the UK’ can cause difficulties for airlines. Taking into account VAT air passenger duty and other taxes the...
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