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<p>International treaties ensure that there is no taxation of international aviation
fuel, and the Government does not levy VAT on flights. Air Passenger Duty (APD) ensures
the aviation sector contributes its fair share to general taxation.</p><p> </p><p>The
Government has not conducted an assessment of the effect of APD on tourism in England,
Scotland and Wales. However, even at the current rates of APD, UK airports have enjoyed
strong passenger growth: exceeding 15% in the previous five years.</p><p> </p><p>The
government is seeking views on the effects of APD and VAT on tourism in Northern Ireland.
Respondents to the call for evidence can submit evidence on the wider impacts of APD
upon UK tourism by 5 June 2018.</p>
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