Air Travel Organisers’ Licensing Bill

Explanatory Notes

Parliamentary approval for financial costs or for charges imposed

19 There is one provision in the Bill that has tax implications in relation to the extension of the power enabling ATOL to apply to cross-border sales by United Kingdom businesses (the ATOL scheme is funded by a levy, which was classified as a tax in 2012). Treasury Ministers have approved the ATOL proposals to include powers in this Bill enabling appropriate tax provisions to be made in relation to the transfers provided for in the Bill.


Prepared 21st June 2017