The new UK air passenger duty took effect on Friday and some airlines and tour operators are considering challenging the measure in court.

In addition, some British politicians are questioning the legality of the tax increase because it had not been approved by Parliament. “The legal opinion we’ve received says there is no legal basis to collect the increase in tax,” shadow chancellor of the exchequer George Osborne said.

Chancellor Gordon Brown announced the doubling of the APD in his Pre-Budget Report on 6 December, citing environmental concerns. The levy doubled to £10 for economy passengers on domestic and European short-haul flights and to £40 on long-haul flights. For business and first class passengers the duty rose to £20 on short-haul operations and £80 for long-haul.

Tour operator First Choice said it is launching a legal challenge. “We are also challenging the fact that they have brought it in so quickly in any case,” MD Dermot Blastland said, noting that tour operators, unlike airlines, were unable to collect the duty retroactively.

However, carriers also are facing problems collecting the increase for tickets sold before the announcement. Some, including British Airways and Air Malta, decided to absorb the added APD. EasyJet said in a statement on Friday that “around 90 per cent” of its passengers prepaid the tax on-line or by phone and that remaining customers will pay prior to check-in. It said “senior managers will be at airports across the UK dressed as ‘Tax Collectors’ explaining to customers why they are being asked to pay this additional tax.”