I'm preparing to APM for December 2018 session and have redone a lot of past papers (since 2013) and didn't find any question where I could use Present Value or Annuity Tables. Could you please advise for which topic they could be useful (maybe know specific question from past papers)? I have a feeling that I am not aware of something :)
Syllabus area D1 refers to NPV (b)(vii) so the tables are provided to give assurance that if NPVs were called for, discount factors will be available.
You will find NPV referred to in this article https://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles/economic-value-added-part2.html
Bear in mind that since the introduction of 4 exam sessions, ACCA publishes only a selection of sample Qs in "hybrid" exams for M/J and S/D - so he fact that it doesn't appear in published exams does not mean that it is not examined.