PARLIAMENTARY WRITTEN QUESTION
(14 April 2026)

To ask the Chancellor of the Exchequer, what proportion of total Air Passenger Duty receipts were attributable to passengers travelling with children under 16 in the most recent financial year for which data is available.

Asked by:
Sir Mel Stride (Conservative)

Air Passenger Duty (APD) applies to airlines, not individual passengers, and is the principal tax on the aviation sector.

HMRC does not collect information on passenger ages or whether passengers are travelling with children. Air Passenger Duty receipts are therefore not broken down in this way, and no estimate can be made of the proportion attributable to passengers travelling with children under 16.

Airline operators declare the number of chargeable passengers by destination band and by rate. They do not break down chargeable passengers by age or who passengers are travelling with, and therefore this is not information that HMRC collects.

Answered by:
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