A recent survey has established that some airlines are making it difficult to reclaim APD when a flight ticket is cancelled. Many airlines charge an administration fee as a condition of reclaiming the tax, often making it uneconomic for passengers to recover. In a recent consumer survey by “Which?”, charges to reclaim tax ranged from £17.00 to £30.00 per person, with only Easyjet amongst major airlines willing to refund APD without charge. Of course, airlines argue that the administration fee accurately reflects their own office and administration costs in carrying out the refund. This issue is particularly important in respect of the significant increase in APD due to come into force from November 2010.