Air Passenger Duty
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Air Passenger Duty
Air Passenger Duty (APD) is an excise Duty (tax), duty which is charged on the carriage of passengers flying from a United Kingdom or Isle of Man airport on an aircraft that has an authorised take-off weight of more than 5.7 tonnes or more than twenty seats for passengers. The duty is not payable by inbound international passengers who are bookedNotice 550 Section 4.1
HMRC
to continue their journey (to an international destination) within 24 hours of their scheduled time of arrival in the UK. (The same exemption applies to booked onward domestic flights, but the time limits are shorter and more complex.) If a passenger "stops-over" for more than 24 hours (or the domestic limit, if applicable), duty is p ...
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Excise
file:Lincoln Beer Stamp 1871.JPG, upright=1.2, 1871 U.S. Revenue stamp for 1/6 barrel of beer. Brewers would receive the stamp sheets, cut them into individual stamps, cancel them, and paste them over the Bunghole, bung of the beer barrel so when the barrel was tapped it would destroy the stamp. An excise, or excise tax, is any duty (economics), duty on manufactured goods (economics), goods that is levied at the moment of manufacture rather than at sale. Excises are often associated with customs duties, which are levied on pre-existing goods when they cross a designated border in a specific direction; customs are levied on goods that become taxable items at the ''border'', while excise is levied on goods that came into existence ''inland''. An excise is considered an indirect tax, meaning that the producer or seller who pays the levy to the government is expected to try to recover their loss by raising the price paid by the eventual buyer of the goods. Excises are typically impos ...
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Continental Airlines
Continental Airlines, simply known as Continental, was a major United States airline founded in 1934 and eventually headquartered in Houston, Texas. It had ownership interests and brand partnerships with several carriers. Continental started out as one of the smaller carriers in the United States, known for its limited operations under the regulated era that provided very fine, almost fancy, service against the larger majors in important point-to-point markets, the largest of which was Chicago/Los Angeles. However, deregulation in 1978 changed the competitive landscape and realities, as noted by Smithsonian Airline Historian R. E. G. Davies, "Unfortunately, the policies that had been successful for more than forty years under (Robert) Six's cavalier style of management were suddenly laid bare as the cold winds of airline deregulation changed all the rules—specifically, the balance between revenues and expenditures." In 1981, Texas International Airlines acquired a controllin ...
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The Daily Telegraph
''The Daily Telegraph'', known online and elsewhere as ''The Telegraph'', is a national British daily broadsheet newspaper published in London by Telegraph Media Group and distributed across the United Kingdom and internationally. It was founded by Arthur B. Sleigh in 1855 as ''The Daily Telegraph & Courier''. Considered a newspaper of record over ''The Times'' in the UK in the years up to 1997, ''The Telegraph'' generally has a reputation for high-quality journalism, and has been described as being "one of the world's great titles". The paper's motto, "Was, is, and will be", appears in the editorial pages and has featured in every edition of the newspaper since 19 April 1858. The paper had a circulation of 363,183 in December 2018, descending further until it withdrew from newspaper circulation audits in 2019, having declined almost 80%, from 1.4 million in 1980.United Newspapers PLC and Fleet Holdings PLC', Monopolies and Mergers Commission (1985), pp. 5–16. Its si ...
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Air Departure Tax
Air Departure Tax (ADT) is a pending tax intended to replace the UK-wide Air Passenger Duty in Scotland. Legislation has been passed to allow the introduction of the tax and it was originally expected to come into force on 1 April 2018. However, this has been delayed. History On 20 June 2017, the ADT was passed in the Scottish Parliament and received royal assent on 25 July 2017 and was meant to be introduced on 1 April 2018. However, on 22 November 2017, the UK and Scottish Ministers agreed to delay the introduction of ADT until issues have been resolved regarding the tax exemption for flights departing airports in the Highlands and Islands of Scotland. In June 2018, the Scottish Government and UK Government agreed that it would not be possible to introduce the ADT in April 2019. Air Passenger Duty has continued to apply for airports in Scotland and HMRC has continued to administer APD in relation to flights in Scotland. Rate The Scottish Government intended to reduce the r ...
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Keith Brown (Scottish Politician)
Keith James Brown (born 20 December 1961) is a Scottish politician serving as Deputy Leader of the Scottish National Party (SNP) since 2018 and Cabinet Secretary for Justice and Veterans since 2021. He is a former Royal Marines commando and has been a Member of the Scottish Parliament (MSP) since 2007, first representing the Ochil constituency from 2007 to 2011, then the Clackmannanshire and Dunblane constituency since 2011. Born in Edinburgh, Brown served in the Falklands War, while serving in the Royal Marines. Upon leaving, he graduated from the University of Dundee and studied abroad in Canada. He was elected to the Clackmannanshire Council, representing Alva, and later became the SNP's group leader. Following the party's win in the 2003 election, Brown served as the Leader of the Council. In the 2007 Scottish election, he was elected to served as the MSP for Ochil. He served as Minister for Schools and Skills from 2009 to 2010 and Minister for Transport and Infrastr ...
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John Swinney
John Ramsay Swinney (born 13 April 1964) is a Scottish politician who has served as Deputy First Minister of Scotland since 2014 and Cabinet Secretary for Covid Recovery since 2021. He was the Leader of the Scottish National Party (SNP) from 2000 to 2004. He served as Education Secretary from 2016 to 2021 and as Finance Secretary from 2007 to 2016. Swinney has also served as the Member of the Scottish Parliament (MSP) for Perthshire North since 2011, having previously represented North Tayside from 1999 to 2011. Born in Edinburgh, Swinney graduated with an MA in politics at the University of Edinburgh. He joined the SNP at a young age and quickly rose to prominence serving as the National Secretary from 1986 to 1992 and Depute Leader of the SNP from 1998 to 2000. Swinney served in the British House of Commons as Member of Parliament for Tayside North from 1997 to 2001. He was elected to the inaugural Scottish Parliament in 1999. After Alex Salmond resigned the party leade ...
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Najib Balala
Najib Balala (born 20 September 1967) is a Kenyan politician, the former Cabinet Secretary for Tourism, and the immediate former. He traces his ancestral origin to the hadhrami people of Yemen. M.P. for Mvita Constituency. He has been the party leader of The Republican Congress Party of Kenya (RC), that was a partner of the Jubilee Coalition. Early life and education Balala attended Serani Boys primary school, and Kakamega High School, a national school. He studied Business Administration and International Urban Management and Leadership at the University of Toronto, and the John F. Kennedy School of Government at Harvard University. Experience and career *Prior to venturing into public life, Najib Balala worked in private sector tourism, and eventually joined a family tea and coffee trading business *Secretary of The Swahili Cultural Centre (1993–1996) *Chairman of Coast Tourist Association (1996–1999) *Mayor of Mombasa (1998–1999) *Chairman, Chamber of Commerce and In ...
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Kenya
) , national_anthem = "Ee Mungu Nguvu Yetu"() , image_map = , map_caption = , image_map2 = , capital = Nairobi , coordinates = , largest_city = Nairobi , official_languages = Constitution (2009) Art. 7 ational, official and other languages"(1) The national language of the Republic is Swahili. (2) The official languages of the Republic are Swahili and English. (3) The State shall–-–- (a) promote and protect the diversity of language of the people of Kenya; and (b) promote the development and use of indigenous languages, Kenyan Sign language, Braille and other communication formats and technologies accessible to persons with disabilities." , languages_type = National language , languages = Swahili , ethnic_groups = , ethnic_groups_year = 2019 census , religion = , religion_year = 2019 census , demonym = ...
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Autumn Statement
The Spring Statement of the British Government, also known as the "mini-budget", is one of the two statements HM Treasury makes each year to Parliament upon publication of economic forecasts, the second taking place the previous year as the Autumn Budget. At 2016's autumn statement, it was announced the budget would move to the autumn, with a spring statement taking place the following year. Both usually involve speeches in the House of Commons by the Chancellor of the Exchequer. The Spring Statement for 2019 took place in March 2019. In 2020 the spring statement was upgraded to a full budget following cancellation of autumn 2019's budget. and additional statements were made in summer and autumn 2020. In 2021 the spring statement was also replaced by a full budget. History The duty to publish two annual economic forecasts was created by the Industry Act 1975, with the first such publication occurring in December 1976. The first Autumn Statement combined the announcement of thi ...
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Greenhouse Gas Emissions
Greenhouse gas emissions from human activities strengthen the greenhouse effect, contributing to climate change. Most is carbon dioxide from burning fossil fuels: coal, oil, and natural gas. The largest emitters include coal in China and large oil and gas companies, many state-owned by OPEC and Russia. Human-caused emissions have increased atmospheric carbon dioxide by about 50% over pre-industrial levels. The growing levels of emissions have varied, but it was consistent among all greenhouse gases (GHG). Emissions in the 2010s averaged 56 billion tons a year, higher than ever before. Electricity generation and transport are major emitters; the largest single source, according to the United States Environmental Protection Agency, is transportation, accounting for 27% of all USA greenhouse gas emissions. Deforestation and other changes in land use also emit carbon dioxide and methane. The largest source of anthropogenic methane emissions is agriculture, closely followed by ...
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Carbon Dioxide
Carbon dioxide (chemical formula ) is a chemical compound made up of molecules that each have one carbon atom covalently double bonded to two oxygen atoms. It is found in the gas state at room temperature. In the air, carbon dioxide is transparent to visible light but absorbs infrared radiation, acting as a greenhouse gas. It is a trace gas in Earth's atmosphere at 421 parts per million (ppm), or about 0.04% by volume (as of May 2022), having risen from pre-industrial levels of 280 ppm. Burning fossil fuels is the primary cause of these increased CO2 concentrations and also the primary cause of climate change.IPCC (2022Summary for policy makersiClimate Change 2022: Mitigation of Climate Change. Contribution of Working Group III to the Sixth Assessment Report of the Intergovernmental Panel on Climate Change Cambridge University Press, Cambridge, United Kingdom and New York, NY, USA Carbon dioxide is soluble in water and is found in groundwater, lakes, ice caps, ...
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