Following up on THIS story from last week, there was an Order laid in the House of Commons yesterday regarding Airport Passenger Duty. See HERE.
Excise,—Air Passenger Duty (Rate) (Qualifying Territories) Order 2007 (S.I., 2007, No. 22), dated 9th January 2007 [by Act], with an Explanatory Memorandum [by Command] [John Healey].
The draft Order is subject to negative resolution (i.e. if the House does not pass a resolution against it in 40 days the minister may make an order). I think that this means that the order cannot become effective before Feb 16th, hence the airlines have no right to collect the extra duty before that date although it is supposed to be effective from February 1st.
The government could have tabled an affirmative resolution in the House of Commons, I am told, which would have had immediate effect, but they obviously want to avoid the embarrassment, and are hoping that no-one spots their incompetence. Too late.
UPDATE: I am told by someone who obviously knows about parliamentary prodedure than I do that thius is not quite right. Yesterday's Order apparently only extended the territories to which the short haul rate applies. The Treasury continues to claim that under the Provisional Collection of Taxes Act it can retrospectively validate the 1 Feb implementation date on Budget Day.