Mae datganoli APD i Gymru yn gyson â pholisi Llywodraeth y DU o gefnogi'r sector awyrennau i wneud cyfraniad sylweddol at dwf economaidd y wlad ac economi'r DU ac mae'n cyd-fynd â threthi eraill sydd wedi cael eu datganoli i Gymru.
The devolution of APD to Wales is consistent with the UK government’s policy of supporting the aviation sector to make a significant contribution to the economic growth of the country and the UK economy and aligns with other taxes, which have been devolved to Wales.