The Treasury today (December 6) published its response to a consultation on APD carried out earlier this year.
As outlined in chancellor George Osborne's Autumn Statement, APD is set to rise by between £1 and £14 next April, depending on the class of travel.
The response highlights changes to the flight tax following the consultation, including its extension to include business jets and the cut in rates for passengers flying from Northern Ireland.
The 27-page document also acknowledged that there were calls for changes to APD, largely around the current banding and the inclusion of premium economy in the higher rate.
These were dismissed by the Treasury, however, as being too costly or complicated.
On the subject of premium economy, the document stated: “On balance, to maintain the simplicity of the tax and avoid additional burdens, the Government has decided that no changes will be made.”
Many in the industry have also been calling for APD to be scrapped in January, as aviation will start paying for its carbon emissions under the European Union’s Emissions Trading Scheme (EU ETS).
On this point, the Treasury stated that APD is not a green tax: “APD is primarily a revenue-raising duty which makes an important contribution to the public finances, whilst also giving rise to secondary environmental benefits.”
The government said it had received more than 500 submissions to the consultations, from the aviation sector, domestic and internationl tourism, other business sectors and consumers.