Air Departure Tax
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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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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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HM Government
ga, Rialtas a Shoilse gd, Riaghaltas a Mhòrachd , image = HM Government logo.svg , image_size = 220px , image2 = Royal Coat of Arms of the United Kingdom (HM Government).svg , image_size2 = 180px , caption = Royal coat of arms of the United Kingdom, Royal Arms , date_established = , state = United Kingdom , address = 10 Downing Street, London , leader_title = Prime Minister of the United Kingdom, Prime Minister (Rishi Sunak) , appointed = Monarchy of the United Kingdom, Monarch of the United Kingdom (Charles III) , budget = 882 billion , main_organ = Cabinet of the United Kingdom , ministries = 23 Departments of the Government of the United Kingdom#Ministerial departments, ministerial departments, 20 Departments of the Government of the United Kingdom#Non-ministerial departments, non-ministerial departments , responsible = Parliament of the United Kingdom , url = The Government of the United Kingdom (commonly referred to as British Governmen ...
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Tourism In England
Tourism plays a significant part in the economic life of England. In 2018, the United Kingdom as a whole was the world's 10th most visited country for tourists, and 17 of the United Kingdom's 25 UNESCO World Heritage Sites fall within England. VisitEngland is the official tourist board for England. VisitEngland's stated mission is to build England's tourism product, raise Britain's profile worldwide, increase the volume and value of tourism exports and develop England and Britain's visitor economy. In 2020, the ''Lonely Planet'' travel guide rated England as the second best country to visit that year, after Bhutan. Lockdowns necessitated by the COVID-19 pandemic significantly reduced the number of visitors in 2020, and into 2021. , a 10-day quarantine period applies to people entering England from a number of "red list" countries. Cities The ten English cities visited most by overseas tourists in 2019 were: * London — largest metropolitan area in Western Europe, and a global ...
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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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Taxation In Scotland
Taxation in Scotland today involves payments that are required to be made to three different levels of government: to the UK government, to the Scottish Government and to local government. Currently 32.4% of taxation collected in Scotland is in the form of taxes under the control of the Scottish parliament and 67.6% of all taxation collected in Scotland goes directly to the UK government in taxation that is a reserved matter of the UK parliament. History Until the 17th century, taxation was regarded as 'an extraordinary source of revenue that was levied for a specific purpose such as the defence of the realm'. However, during the 17th century, Parliament permitted a Land Tax to be collected from 1667, a Hearth tax from 1691-1695 and a Poll tax from 1693-1699. The 1707 Union of the Kingdom of Scotland with the Kingdom of England formed a new Kingdom of Great Britain, so that responsibility for taxation in Scotland became a matter for the Westminster Parliament, now the legislatur ...
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Tourism In Scotland
Scotland is a well-developed tourist destination, with tourism generally being responsible for sustaining 200,000 jobs mainly in the service sector, with tourist spending averaging at £4bn per year. In 2013, for example, UK visitors made 18.5 million visits to Scotland, staying 64.5 million nights and spending £3.7bn. In contrast, overseas residents made 1.58 million visits to Scotland, staying 15 million nights and spending £806m. In terms of overseas visitors, those from the United States made up 24% of visits to Scotland, with the United States being the largest source of overseas visitors, and Germany (9%), France (8%), Canada (7%) and Australia (6%), following behind. Scotland is generally seen as a destination with beautiful scenery combined with thousands of historic sites and attractions. These include prehistoric stone circles, standing stones and burial chambers, and various Bronze Age, Iron Age and Stone Age remains. There are many historic castles, houses, a ...
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2018 In Scotland
Events from the year 2018 in Scotland. Incumbents * First Minister and Keeper of the Great Seal – Nicola Sturgeon * Secretary of State for Scotland – David Mundell Law officers * Lord Advocate – James Wolffe * Solicitor General for Scotland – Alison Di Rollo * Advocate General for Scotland – Lord Keen of Elie Judiciary * Lord President of the Court of Session and Lord Justice General – Lord Carloway * Lord Justice Clerk – Lady Dorrian * Chairman of the Scottish Land Court – Lord Minginish Events *1 January – More than 1,000 people brave the icy waters of the Firth of Forth for the annual New Year's Day Loony Dook. * 7 February – The chief constable of Police Scotland, Phil Gormley, resigns amid a series of investigations into claims of gross misconduct. * 26 April – Scottish Conservative Party leader Ruth Davidson announces that she is three months pregnant after receiving IVF treatment with her p ...
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Aviation In Scotland
Aviation includes the activities surrounding mechanical flight and the aircraft industry. ''Aircraft'' includes airplane, fixed-wing and helicopter, rotary-wing types, morphable wings, wing-less lifting bodies, as well as aerostat, lighter-than-air craft such as Balloon (aeronautics), hot air balloons and airships. Aviation began in the 18th century with the development of the hot air balloon, an apparatus capable of atmospheric displacement through buoyancy. Some of the most significant advancements in aviation technology came with the controlled gliding flying of Otto Lilienthal in 1896; then a large step in significance came with the construction of the first powered airplane by the Wright brothers in the early 1900s. Since that time, aviation has been technologically revolutionized by the introduction of the jet aircraft, jet which permitted a major form of transport throughout the world. Etymology The word ''aviation'' was coined by the French writer and former naval o ...
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2018 Establishments In Europe
Eighteen or 18 may refer to: * 18 (number), the natural number following 17 and preceding 19 * one of the years 18 BC, AD 18, 1918, 2018 Film, television and entertainment * ''18'' (film), a 1993 Taiwanese experimental film based on the short story ''God's Dice'' * ''Eighteen'' (film), a 2005 Canadian dramatic feature film * 18 (British Board of Film Classification), a film rating in the United Kingdom, also used in Ireland by the Irish Film Classification Office * 18 (''Dragon Ball''), a character in the ''Dragon Ball'' franchise * "Eighteen", a 2006 episode of the animated television series ''12 oz. Mouse'' Music Albums * ''18'' (Moby album), 2002 * ''18'' (Nana Kitade album), 2005 * '' 18...'', 2009 debut album by G.E.M. Songs * "18" (5 Seconds of Summer song), from their 2014 eponymous debut album * "18" (One Direction song), from their 2014 studio album ''Four'' * "18", by Anarbor from their 2013 studio album '' Burnout'' * "I'm Eighteen", by Alice Cooper commonly r ...
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2018 In British Politics
Eighteen or 18 may refer to: * 18 (number), the natural number following 17 and preceding 19 * one of the years 18 BC, AD 18, 1918, 2018 Film, television and entertainment * ''18'' (film), a 1993 Taiwanese experimental film based on the short story ''God's Dice'' * ''Eighteen'' (film), a 2005 Canadian dramatic feature film * 18 (British Board of Film Classification), a film rating in the United Kingdom, also used in Ireland by the Irish Film Classification Office * 18 (''Dragon Ball''), a character in the ''Dragon Ball'' franchise * "Eighteen", a 2006 episode of the animated television series '' 12 oz. Mouse'' Music Albums * ''18'' (Moby album), 2002 * ''18'' (Nana Kitade album), 2005 * '' 18...'', 2009 debut album by G.E.M. Songs * "18" (5 Seconds of Summer song), from their 2014 eponymous debut album * "18" (One Direction song), from their 2014 studio album ''Four'' * "18", by Anarbor from their 2013 studio album '' Burnout'' * "I'm Eighteen", by Alice Cooper commo ...
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