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Home / De-Voil /Part V19 Air passenger duty /Division V19.3 Cases and tribunal decisions / R (on the application of the Federation of Tour Operators and others) v HM Treasury
Commentary

R (on the application of the Federation of Tour Operators and others) v HM Treasury

Part V19 Air passenger duty

[2008] EWCA Civ 752 [2008] STC 2524

Air passenger duty - rates - increase in rates - increase applying to flights already booked - tour operators unable to pass on increase to passengers with flights already booked - whether violation of tour operators' right to property - Human Rights Act 1998, Sch 1, Pt II, art 1 - Finance Act 2007 s 12.

On 6 December 2006, the Chancellor of the Exchequer announced the doubling of air passenger duty (ā€œAPDā€) with effect from 1 February 2007, some seven weeks thereafter. APD was paid by operators of aircraft on passengers flying. Airlines were likely to pass the tax on to passengers with whom they had direct contracts and to tour operators where they had

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