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Old 24th Jul 2009, 23:27
  #4889 (permalink)  
davidjohnson6
 
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The difference between European and other rates of APD is (until autumn 2009) based on a rather contrived definition as to what constitutes Europe. Details can be found in notice 550 from HMRC.

Turkey is deemed to be part of Europe, as are places like the Azores, Canary Islands and Gibraltar. However, Belarus, Moldova, Russia and Ukraine are not deemed to be within Europe and attract the higher rate of APD.
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