HM Customs and Excise 14
                                                  17 March 1998
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AIR PASSENGER DUTY - REGISTRATION HELP FOR FOREIGN AIRLINES

The Chancellor has announced a new measure to address problems
faced by foreign airlines looking for fiscal representation in
the UK.  Airlines will in future be able to appoint a
representative whose sole responsibility will be to keep tax
records and accounts, without being liable for duty debts.
Airlines using this facility will need to provide security to
Customs to cover any duty they will have to pay.


NOTES FOR EDITORS

1.   Under current law any aircraft operator who incurs a
liability to Air Passenger Duty but is without a business
establishment in the UK is required to appoint a UK fiscal
representative to account for the duty on their behalf.  Some
airlines have experienced difficulties in finding fiscal
representatives who are willing to be jointly liable for the
airline's duty debts. 

2.   There is potential for a reduction in the financial
burdens on operators as the measure makes it easier for
companies to comply with the law.

3.   The revenue effect of this measure, and impact on RPI,
will be negligible.

4.     Details for traders are available in Budget notice BN
71/98, which is available from Customs and Excise Business
Advice Centres and from the Customs and Excise Internet site.

Press enquiries only to HM Customs and Excise, Public
Relations Office, New King's Beam House, 22 Upper Ground,
London, SE1 9PJ.  
Telephone:  0171 865 5468/5471

Others should contact their local Excise and Inland Customs
Business Advice Centre, listed under Customs and Excise in the
telephone book.

Customs and Excise Internet address: 
http://www.open.gov.uk/customs/c&ehome.htm

This news release can also be found at :
http://www.hm-treasury.gov.uk. Other 
Treasury material can also be found at this address.