article_snippet: And when APD is charged at both ends of a trip
article_snippet: The Scottish Government wants to reduce APD by 50 per cent in the next term of the Scottish Parliament and eventually get rid of The Scottish Government altogether in a bid to win the country's airports a 'competitive advantage'.
article_snippet: However, there is no such commitment to axing APD in the rest of the UK, despite a decision by the Chancellor to abolish APD payments on children's tickets back in December.
article_snippet: We welcome the Transport Committee's report highlighting the detrimental effect that APD has on smaller airports, and the Committee's recognition that a lower level of APD in Scotland will have a negative effect on the rest of the UKthe UK,' Mr D'Alfonso said. '
article_snippet: However, a cut in APD in Scotland needs to be matched by a cut in APD across the rest of the UKthe UK, so that no part of the country is disadvantaged in any way.'
article_snippet: A report from the House of Commons Transport Committee warned that if APD is scrapped in Scotland - the wheels are already in motion with this damaging tax being devolved to Holyrood - 'airports in England would be subject to a similar competitive disadvantage to that currently experienced in Northern Ireland'.
article_snippet: Plans to exempt children from APD, announced in the autumn statement of 2014, was 'a marginal change which did nothing for business travellers and little for smaller airports', a report commissioned by Edinburgh Airport added.
article_snippet: APD cannot be amended to support people, businesses and regional economies because of the operation of European competition law, while proposals to devolve European competition law to the regions would serve only to spread a patchwork of market distortions across the UK.'
article_snippet: APD is the highest aviation tax in the world and is increasingly putting the UK at a disadvantage.'
highlights_snippet: House of Commons Transport Committee released report on APD .
  