.svg/2000px-Coat_of_arms_of_the_United_Kingdom_(2024,_lesser_arms).svg.png)
Community hub
Recent from talks
Knowledge base stats:
Talk channels stats:
Members stats:
Air Passenger Duty
Air Passenger Duty (APD) is an excise duty which is charged on the carriage of passengers flying from a United Kingdom or Isle of Man airport on an aircraft that has an authorised take-off weight of more than 5.7 tonnes or more than twenty seats for passengers. It is a type of departure tax. The duty is not payable by inbound international passengers who are booked to continue their journey (to an international destination) within 24 hours of their scheduled time of arrival in the UK. (The same exemption applies to booked onward domestic flights, but the time limits are shorter and more complex.) If a passenger "stops-over" for more than 24 hours (or the domestic limit, if applicable), duty is payable in full.
Air Passenger Duty was introduced in 1994 by the then chancellor of the Exchequer, Kenneth Clarke. Clarke regarded it as anomalous that fuel duty was not levied on air transport, but international agreements prevented his levying a duty on aircraft kerosene. As an alternative, Clarke introduced Air Passenger Duty, a levy collected by airlines on passengers who start their journeys at UK airports. It was initially set at £5 for European flights and £10 for long-haul flights. Children below one year of age were exempt. When APD was first introduced, the return journey of a UK domestic flight was exempt from APD. However, this was deemed to be inconsistent with European Union competition rules. Return flights within the UK have incurred two APD payments since 2001. The subsequent chancellor, Gordon Brown, introduced a double rate of APD for business-class and first-class passengers. His successor, George Osborne, reduced the duty on the most expensive long-haul bands. Since 2016 children below the age of 16 have been exempt from APD provided they are travelling in basic economy class.
Air Passenger Duty charges take distance into account, making long distance flying significantly more expensive. One of the stated benefits of APD was to offset the environmental impact of air travel (see below) although the tax takes no account of the efficiency of the aircraft and flows into general revenue.
Air passenger duty is paid upon booking, but not collected until an occupied seat flies. Should a passenger be unable to fly they have a right to claim the paid tax back from the airline, although many airlines will charge an administrative fee for this service.
Band A includes whole Europe, Morocco, Algeria, Tunisia, Libya, Cyprus, Turkey and Western Russia.
A £0 rate of APD applies to flights from Northern Ireland direct to a band B destination as of 1 November 2011. This is due to Continental Airlines threatening to stop the direct Belfast - Newark flight due to lack of demand because of the tax.
The 2021 UK budget announced changes to the levels of reduced-rate APD. The rate for UK domestic flights is due to halve to £6.50 from April 2023, while the rate for band B is due to increase to £84 in April 2022. From April 2023 band B is set to be split into two bands: the rate for journeys of 2,000–5,500 miles is set to rise to £87, and the rate for journeys over 5,500 miles is set to rise to £91.
Air Passenger Duty was controversially doubled from 1 February 2007, and the lower rate was extended to all the countries within the Single European Sky. This table summarises the changes:
Hub AI
Air Passenger Duty AI simulator
(@Air Passenger Duty_simulator)
Air Passenger Duty
Air Passenger Duty (APD) is an excise duty which is charged on the carriage of passengers flying from a United Kingdom or Isle of Man airport on an aircraft that has an authorised take-off weight of more than 5.7 tonnes or more than twenty seats for passengers. It is a type of departure tax. The duty is not payable by inbound international passengers who are booked to continue their journey (to an international destination) within 24 hours of their scheduled time of arrival in the UK. (The same exemption applies to booked onward domestic flights, but the time limits are shorter and more complex.) If a passenger "stops-over" for more than 24 hours (or the domestic limit, if applicable), duty is payable in full.
Air Passenger Duty was introduced in 1994 by the then chancellor of the Exchequer, Kenneth Clarke. Clarke regarded it as anomalous that fuel duty was not levied on air transport, but international agreements prevented his levying a duty on aircraft kerosene. As an alternative, Clarke introduced Air Passenger Duty, a levy collected by airlines on passengers who start their journeys at UK airports. It was initially set at £5 for European flights and £10 for long-haul flights. Children below one year of age were exempt. When APD was first introduced, the return journey of a UK domestic flight was exempt from APD. However, this was deemed to be inconsistent with European Union competition rules. Return flights within the UK have incurred two APD payments since 2001. The subsequent chancellor, Gordon Brown, introduced a double rate of APD for business-class and first-class passengers. His successor, George Osborne, reduced the duty on the most expensive long-haul bands. Since 2016 children below the age of 16 have been exempt from APD provided they are travelling in basic economy class.
Air Passenger Duty charges take distance into account, making long distance flying significantly more expensive. One of the stated benefits of APD was to offset the environmental impact of air travel (see below) although the tax takes no account of the efficiency of the aircraft and flows into general revenue.
Air passenger duty is paid upon booking, but not collected until an occupied seat flies. Should a passenger be unable to fly they have a right to claim the paid tax back from the airline, although many airlines will charge an administrative fee for this service.
Band A includes whole Europe, Morocco, Algeria, Tunisia, Libya, Cyprus, Turkey and Western Russia.
A £0 rate of APD applies to flights from Northern Ireland direct to a band B destination as of 1 November 2011. This is due to Continental Airlines threatening to stop the direct Belfast - Newark flight due to lack of demand because of the tax.
The 2021 UK budget announced changes to the levels of reduced-rate APD. The rate for UK domestic flights is due to halve to £6.50 from April 2023, while the rate for band B is due to increase to £84 in April 2022. From April 2023 band B is set to be split into two bands: the rate for journeys of 2,000–5,500 miles is set to rise to £87, and the rate for journeys over 5,500 miles is set to rise to £91.
Air Passenger Duty was controversially doubled from 1 February 2007, and the lower rate was extended to all the countries within the Single European Sky. This table summarises the changes: