Hello TwinAisle,
An intriguing post! You almost seem to be hinting that something might be imminent.
However, I am puzzled by your assertion that the WAG already has some powers over air passenger duty.
This certainly hasn't been made clear by the Assembly so far as I can discover.
You will know that the Holtham Commission, established by the previous First Minister, in its final report published last year made many recommendations about many matters including the suggestion that apd should be devolved to Wales 'if deemed useful'.
In recent months the present First Minister has mentioned apd (and other taxes) as something that might usefully be devolved to Wales and last month David Cameron, in an address ot the Assembly, confirmed the UK's government's intention to set up a commission similar to the Calman Commission on Scottish devolved affairs.
The Calman Commission recommended in 2009 that apd powers should be devolved to the Scottish Parliament, though that has not yet occurred.
Recently an all-party group of MPs on the Northern Ireland Affairs Committee recommended that apd should be abolished in Northern Ireland, something that has been brought into recent focus by the threats of Continental to withdraw their BFS-EWR service with Dublin just down the road benefiting from a new, far less onerous air tax regime.
So I am perplexed when, if Scotland and Northern Ireland don't have apd devolved powers and, from all I've read, neither does Wales, how is it possible for the Assembly to vary the apd rates at the moment?
If the WAG does already have the power to vary rates why haven't they done so in the past?
Incidentally, in your example getting £100 back when £300 has been spent on apd that then wouldn't have to be paid by the airline to government might be nice for the operator but certainly isn't for the poor old punter.