Aircraft operators registered for APD, or their fiscal representatives, are required to keep the duty accounts.

The Aircraft Operators (Accounts and Records) Regulations 1994 require that every operator keeps and retains an APD account which includes for each accounting period:

(a)the amount of duty payable;

(b)any adjustment;

(c)the adjusted duty payable;

(d)amounts paid, date and means of payment;

(e)the numbers of passengers carried at the lower rate and at the higher rate of APD;

(f)the numbers of passengers not chargeable by category for each of the exemptions; and

(g)Isle of Man passengers exempted.

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