Report on the Legislative Consent Motion: UK Finance Bill (Air Passenger Duty)

Committee: Finance and Personnel

Session: 2011/2012

Date: Wednesday, 16 May 2012

ISBN: Only available online

Together with the Minutes of Proceedings of the Committee relating to the Report, Minutes of Evidence, and Written Submissions


The Committee for Finance and Personnel is a Statutory Departmental Committee established in accordance with paragraphs 8 and 9 of the Belfast Agreement, Section 29 of the Northern Ireland Act 1998 and under Assembly Standing Order 48. The Committee has a scrutiny, policy development and consultation role with respect to the Department of Finance and Personnel and has a role in the initiation of legislation.

The Committee has the power to;

  • consider and advise on Departmental budgets and annual plans in the context of the overall budget allocation;
  • approve relevant secondary legislation and take the Committee Stage of primary legislation;
  • call for persons and papers;
  • initiate inquiries and make reports; and
  • consider and advise on matters brought to the Committee by the Minister of Finance and Personnel. 


The UK Finance Bill 2012 was introduced in the Westminster Parliament on 10 May 2012. This Bill includes the provision to devolve direct long-haul rates of Air Passenger Duty (APD) to Northern Ireland. The provisions deal with a devolution matter as they change the legislative competence of the Northern Ireland Assembly. As this involves the devolution of tax-setting powers, there will be a reduction in the block grant of an estimated maximum of £5 million per annum, in order to ensure compliance with EU state-aid rules; and the Executive will incur this full cost if it decides to set the rate for direct long-haul flights at zero.

The Minister of Finance and Personnel will table a Legislative Consent Motion which, in effect, if approved by the Assembly, gives consent to the provisions contained within the Finance Bill 2012 and allows the Westminster Parliament to proceed with the Bill. The Committee for Finance and Personnel is reporting to the Assembly on the provisions of the Bill which deal with a devolution matter as outlined under Standing Order 42A.


Download the Committee for Finance and Personnel's Report on the Legislative Consent Motion: UK Finance Bill (Air Passenger Duty) here.

Download the Annex (Finance Bill 2012 - Clause 189, Schedule 23 and Explanatory Note) here.

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