Rates for Air Passenger Duty (2023)

If you’re a plane operator you’ll need to check which rates of Air Passenger Duty to pay before you fill in your return to HMRC.

Duty is charged on each passenger and is based on where their journey ends. This is their final destination.

Rate bands

There are currently 2 destination rate bands. These are based on the distance from London to the destination’s capital city.

Bands Distance from London to the destination’s capital city
A Between 0 to 2,000 miles
B Over 2,000 miles

Band A — destinations

Band ‘A’ is all destinations in the EU and EEA and also includes the following:

In addition to EU and EEA Non-EU countries
Corsica Albania Morocco
Gibraltar Algeria North Macedonia
Madeira Andorra San Marino
Sicily Belarus Republic of Moldova
Svalbard Bosnia and Herzegovina Russian Federation (west of the Urals)
The Azores Faroe Islands Serbia
The Balearic Islands Greenland Switzerland
The Canary Islands Kosovo Tunisia
The Channel Islands Libya Turkey
Isle of Man Monaco Ukraine
Montenegro

All other destinations not listed will fall into band B.

Changes to rate bands from 1 April 2023

From 1 April 2023 there will be 4 destination bands.

(Video) Budget 2021: Air Passenger Duty rates for domestic flights reduced

There will be a ‘domestic’ band for destinations in England, Scotland, Wales and Northern Ireland only followed by bands A, B and C for all other destinations.

Band Distance from London to destination capital city
A 0 to 2,000 miles
B 2,001 miles to 5,500 miles
C over 5,500 miles

Band B — destinations

A to D E to K N to S T to Z
Afghanistan Egypt Namibia Tajikistan
Angola El Salvador Nepal Tanzania
Anguilla Equatorial Guinea Nicaragua The Bahamas
Antigua and Barbuda Eritrea Niger The Gambia
Armenia Ethiopia Nigeria Togo
Aruba French Guiana North Korea Trinidad and Tobago
Azerbaijan Gabon Oman Turkmenistan
Bahrain Georgia Pakistan Turks and Caicos Islands
Bangladesh Ghana Panama Uganda
Barbados Grenada Qatar United Arab Emirates
Belize Guadeloupe Russian Federation (east of the Urals) United States (including Puerto Rico and US Virgin Islands)
Benin Guatemala Rwanda Uzbekistan
Bermuda Guinea Saba Venezuela
Bhutan Guinea-Bissau Saint Barthélemy Yemen
Bonaire Guyana Saint Lucia Zambia
Botswana Haiti Saint Martin Zimbabwe
Brazil Honduras Saint Pierre and Miquelon
British Virgin Islands India Saint Vincent and the Grenadines
Burkina Faso Iran Sao Tome and Principe
Burundi Iraq Saudi Arabia
Cameroon Israel Senegal
Canada Ivory Coast Seychelles
Cape Verde Jamaica Sierra Leone
Cayman Islands Jordan Sint Eustatius
Central African Republic Kazakhstan Sint Maarten
Chad Kenya Somalia
China Kuwait South Korea
Colombia Kyrgyzstan South Sudan
Comoros Lebanon Sri Lanka
Congo Liberia St Helena Ascension and Tristan da Cunha
Congo (Democratic Republic) Malawi St Kitts and Nevis
Costa Rica Maldives Sudan
Cuba Mali Suriname
Curaçao Martinique Syria
Djibouti Mauritania
Dominica Mayotte
Dominican Republic Mongolia
Montserrat

From 1 April 2023, any other destination will fall into band C.

How to work out what destination band the final destination is in

The original place of departure and the final place of destination is what’s shown on the ticket unless:

  • a journey includes 2 or more flights
  • any of those flights are not followed by a connected flight

A passenger’s final destination is where their journey ends. If the journey is made of one flight the final destination is where that flight ends. If the journey includes more than one flight, and the flights are connected, the final destination is where the last flight ends and is not followed by a connected flight.

Find out more about connected flights.

Rate types

There are 3 rates of duty for each destination band depending on the class of travel.

Reduced rate

For travel in the lowest class of travel available on the plane for seat pitches less than 1.016 metres (40 inches).

Standard rate

For travel in any other class of travel or where the seat pitch is more than 1.016 metres (40 inches).

Higher rate

For travel in planes of 20 tonnes or more equipped to carry fewer than 19 passengers.

(Video) Tax Briefing Room - Air Passenger Duty

Classes of travel

If the passengers have different standards of comfort, service, privacy or amenities, they’re in different classes of travel.

Better seats at no extra cost on first-come first-served basis

If the plane has different cabins or seating areas, passengers are not in a higher class as long as both the following apply:

  • there is no extra cost for a better seat
  • the better seating is available on a ‘first-come first-served’ basis, whether at the booking stage or when they get on the plane

Packages and seat-only

Seats bought from a tour operator as part of a package are not a different class to seats bought on a flight-only basis.

On-board purchases, seating preferences and other benefits

The following on their own do not affect the class of travel, but may do so if they form part of a package of benefits:

  • buying goods and services on board unless they add up to an upgrade
  • paying extra to choose a seat, as long as it is not a better class of seat
  • paying extra to sit next to an empty seat
  • paying for an empty seat
  • paying extra for a seat with extra legroom, as long as:
    • the seat is not separated from the ordinary seats in any way
    • there are no other benefits linked with the seat
  • paying extra for benefits such as:
    • pre-booking
    • reduced check in times
    • fast track through security
    • priority boarding
    • access to VIP lounges
    • transport to or from the airport
    • better baggage allowances

Upgrades

If a passenger pays to upgrade at any stage in the journey, then they’re travelling in the higher class.

The same applies to free upgrades if there’s an element of entitlement or priority not enjoyed by other standard class passengers. For example ‘perks’ enjoyed by airline employees.

A passenger remains in standard class if they get a free upgrade but has no expectation of, or entitlement to one.

Calculate what you owe

To calculate the duty you owe:

  • work out the number of passengers in each band (A or B), less any exempt passengers
  • identify the class of travel for each and whether they’re carried in a plane that attracts the higher rate
  • apply the relevant rate to this number to get the amount of duty you owe

For business jets, calculate seat pitches:

(Video) How do airlines price tickets? | CNBC Explains

  • for facing seats, the distance between the back support cushion of a seat in its upright position to the back support cushion of the opposing seat in its upright position, and divide this by 2
  • for bench or side facing seats that face onto an aisle, the distance from the back support cushion to where aisle space reasonably begins

For private jets, if the seats on your aircraft have seat pitches both above and below 40 inches, you may need to apply both reduced and standard rates. To account for duty, you should apply the:

  • standard rate to all passengers if the number of passengers is less than, or equal to the number of seats over 40 inches
  • standard rate to the number of passengers that equal the number of 40 inch plus seats, if the number of passengers exceeds the number of 40 inch plus seats
  • reduced rate to the rest

Rates for flights starting in the UK

Duty rates for flights starting from UK airports, excluding Northern Ireland and the Scottish Highlands and Islands region. Find out more about Air Passenger Duty if the Scottish Highlands and Islands.

Rates from 1 April 2023

Destination bands Reduced rate Standard rate Higher rate
Domestic £6.50 £13 £78
Band A £13 £26 £78
Band B £87 £191 £574
Band C £91 £200 £601

Rates from 1 April 2022

Destinationbands Reducedrate Standardrate Higherrate
Band A £13 £26 £78
Band B £84 £185 £554

Check which duty rates apply for years earlier than the current year.

Rates for flights starting in Northern Ireland

You do not pay duty on direct long-haul flights departing from airports in Northern Ireland. A flight is a ‘direct long-haul flight’ when:

  • the passenger’s journey begins from an airport in Northern Ireland
  • the first part of the journey is to a destination outside band A
  • that part of the journey is direct and does not connect elsewhere beforehand

You do not need to declare these flights on your return. Instead you’ll need to give the relevant information on a quarterly basis in a separate spreadsheet to the Central Assurance Team.

Contact the Central Assurance Team by email if you think this applies to you.

You’ll still need to declare indirect long-haul band A and B flights on your return.

Rates from 1 April 2023

Destination band: Domestic

Rates Direct Indirect
Reduced rate £6.50 £6.50
Standard rate £13 £13
Higher rate £78 £78

Destination band: A

Rates Direct Indirect
Reduced rate £13 £13
Standard rate £26 £26
Higher rate £78 £78

Destination band: B

Rates Direct Indirect
Reduced £0 £87
Standard £0 £191
Higher £0 £574

Destination band: C

Rates Direct Indirect
Reduced £0 £91
Standard £0 £200
Higher £0 £601

Rates from 1 April 2022

Destination band: A

Rates Direct Indirect
Reduced rate £13 £13
Standard rate £26 £26
Higher rate £78 £78

Destination band: B

Rates Direct Indirect
Reduced rate £0 £84
Standard rate £0 £185
Higher rate £0 £554

Destination band: C

Rates Direct Indirect
Reduced rate £0 £91
Standard rate £0 £200
Higher rate £0 £601

Check which duty rates apply for years earlier than the current year.

Published 29 January 2018
Last updated 21 July 2022 +show all updates

  1. Rates to use from 1 April 2023 have been added. The 2021 rates have been removed to the guidance for Historic rates for Air Passenger Duty.

  2. Rates to use from 1 April 2022 have been added. 2020 rates removed to air passenger historic rates guidance.

  3. Rates to use from 1 April 2021 have been added for Northern Ireland. 2019 rates removed to air passenger historic rates guidance.

  4. Rates to use from 1 April 2021 have been added. 2019 rates removed to air passenger historic rates guidance.

  5. Rates to use from 1 April 2020 have been added.

  6. 2019 rates added and 2017 rates removed and added to air passenger duty historic rates guidance.

    (Video) UK Air Passenger Duty (UK APD) - How does it apply to Business Aviation

  7. First published.

(Video) Air Passenger Duty

FAQs

How many rates does APD currently have? ›

The current rate of APD for long-haul destinations (more than 2,000 miles) is £82 in economy for 2021/22. From April 2022 this will increase to £84. Sunak claims less than 5 per cent of passengers will end up paying more APD, but that “those who fly furthest will pay the most”.

What is UK APD discount? ›

individuals, households. and families. This measure will save a family taking a flight in the lowest class of travel within the UK or Europe £13 per child under the age of 12; and £71 per child, to countries over 2000 miles away (on capital-to-capital distance).

Do you pay APD on domestic flights? ›

APD is a tax that is applied to adult passengers for flights departing from UK airports, with a few notable exeptions, including airports in the Scottish Highlands and Islands region. The rate depends on the class of travel and the destination but applies to both domestic and international passengers.

How do I claim my APD refund? ›

How do I get an Air Passenger Duty refund? Here is how to claim tax back on flights not taken: Contact your airline or OTA (online travel agency), if you booked through one. You can usually do this via email, phone and social media, but the best method is email so that you have everything documented.

Can active duty fly for free? ›

Service members and their families can use Space-Available flights – formally known as Military Airlift Command or MAC flights – to travel around the country and world at little or no cost.

Do children pay APD? ›

Children. Children under 2 years old without a seat are exempt from Air Passenger Duty, it does not matter what class they travel in. However, if a seat is purchased for an infant, they will only by exempt from Air Passenger Duty if they're in the lowest class of travel.

What is an APD at an airline? ›

An Aircrew Program Designee ( APD ) or a Designated Flight Engineer Examiner ( DFEE ) is designated to conduct certification within a specifically-approved Aircrew Designated Examiner ( ADE ) program. An ADE program is associated with an operator which conducts its own program of airman qualification.

What is the NICS rate? ›

The National Insurance rates between 6 April and 5 November 2022 include a 1.25% levy to directly support the NHS, bringing the rates to 13.25% and 3.25%. Following the Growth Plan statement at the end of September 2022, from 6 November 2022 the NIC rates drop down again.

How do I claim Air Passenger Duty from jet2? ›

The Facts
  1. We do not offer refunds for missed flights.
  2. You can apply in writing for an Air Passenger Duty refund but this has an administration charge of £25.
  3. You can get a 'statement of non-travel' at Manage My Booking.
  4. You can complete an Insurance Verification Form to support your insurance claim.

Why are flight taxes so high? ›

Airport taxes often consist of government taxes, security checks, oil prices, noise nuisance fees, and fuel surcharges. A lot of different aspects! This being the case, it is not surprising that the prices of some flight tickets are so high.

How do I avoid British Airways fuel surcharges? ›

Earn rewards with transferable points programmes

In addition, each of these programmes currently offers options to redeem points directly for paid tickets, which will incur no fuel surcharges and earn you miles.

Do airlines have to refund APD? ›

If you choose not to travel and the ticket is non-refundable, you can claim back the Air Passenger Duty (APD) that was part of the cost of the ticket you purchased. APD is essentially a government tax on flights departing from the UK.

Who is entitled to airport assistance? ›

Am I eligible for Airport Assistance? Assistance is available if you have: a physical or hidden disability. reduced mobility.

Who are exempted in paying the domestic passenger service charge? ›

Overseas Filipino workers (OFWs) are exempted from paying the terminal fee. The terminal fee ranges from P50 to P220 per person for domestic flights or P600 to P1,135 per person for international flights.

Who qualifies for refund? ›

You will get a refund if you overpaid your taxes the year before. This can happen if your employer withholds too much from your paychecks (based on the information you provided on your W-4). If you're self-employed, you may get a refund if you overpaid your estimated quarterly taxes.

How does refund advanced work? ›

In short, a refund advance loan is a short-term loan offered by select tax preparation services. The loan is taken out against your tax refund. If you're approved, you'll receive your loan money before the IRS processes your tax return—and sometimes as soon as the day you file your taxes.

Will my tax rebate come automatically? ›

If they discover that you've paid too much income tax, you get a tax refund, and its usually paid back to you in your next wage packet. Other things, like work expenses and business allowances, are never refunded automatically. Quite simply, if you don't claim them, you don't get your tax overpayment back.

Can retired military fly for free? ›

Fly Space A

Known as “Space Available” or “military hops,” these flights allow active duty members, retirees, and their dependents to fly for free on DoD-owned or -controlled aircraft once all the space-required (duty) passengers and cargo have been accommodated.

Can you go home during active duty? ›

Generally speaking, military family emergency leave is given only if a direct family member -- such as a mother, father, wife, child or sibling -- dies, is seriously injured or has another type of major medical emergency. Emergency leave may also be granted for catastrophic life events.

Is being active duty worth it? ›

Active duty is a better option for those looking for a secure full-time job with numerous benefits. Reserve duty is a better option for those wishing to serve their country, build career skills, earn extra money, and access military benefits without making a full-time commitment.

Is APD a specific tax? ›

APD is the tax that applies to adult (aged 16 and over) passengers boarding a flight from a UK airport. The rate of Air Passenger Duty depends on the class of travel and the destination of the flight. For trips of up to 2,000, which covers all of Europe and parts of North Africa, the rate for economy passengers is £13.

What is UB tax on airline tickets? ›

This is a fee that airlines pay to the UK airports for the use of the airport's passenger facilities. It is usually represented by the tax code UB. Many airlines have been levying a charge per passenger to cover increased costs of insurance and security. It is usually represented by the tax code YR.

Do flights have tax? ›

Domestic airline taxes pay for four items: A national security tax of $5.60. U.S. excise tax on the base fare of 7.5% (US TAX) Flight segment tax of $4.50 per segment (ZP)

Who has to pay APD? ›

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.

What does PCL mean in aviation? ›

Pilot-controlled lighting (PCL), also known as aircraft radio control of aerodrome lighting (ARCAL) or pilot-activated lighting (PAL), is a system that allows aircraft pilots to control the lighting of an airport or airfield's approach lights, runway edge lights, and taxiways via radio.

What does DOP mean in aviation? ›

Description. An Aeronautical Information Publication (AIP) is a publication issued by or with the authority of a State and containing aeronautical information of a lasting character essential to air navigation. ( ICAO Annex 15 - Aeronautical Information Services)

What are the new NI rates for 2022 23? ›

A further reduction in NICs may be seen from 6 November 2022 as the rate at which employee pay NIC is reduced from 13.25% to 12.00%.

How is Nic calculated? ›

Contributions are worked out from their annual earnings rather than from what they earn in each pay period. The actual calculation of NICs for employees is done using contribution tables that are given to your employer by HMRC. The amount payable is based on gross earnings between an upper and lower limit.

What is the threshold for 2022 23? ›

The rates for employees have been restated to 12% for the basic-rate taxpayer and 2% for higher and additional-rate taxpayers. The current tax year, 2022/23, has been a transitory period for them resulting in two consecutive rate changes and uplift of their threshold from £9,880 to £12,570 per annum from 6 July 2022.

Does Jet2 give compensation? ›

Jet2 passengers are entitled to a Jet2 compensation in the event of any of the following: Flight delay: If your Jet2 flight arrived at your destination more than 3 hours after ETA. Flight Cancellation: if you were not informed of cancellation or informed less than 14 days before departure.

How do you compensate for a flight? ›

Claim compensation for a cancelled flight

You're legally entitled to get compensation if the cancellation is the airline's responsibility and both the following apply: the replacement flight delays your arrival by 2 or more hours. your flight was cancelled less than 14 days before departure.

How do you ask for compensation on a plane? ›

First, start with the airline agents at the airport. The airline agents should help provide you with your rights and the process to file for compensation. Next, reach out to the airline's social media team to explain your situation.
...
  1. Delayed and Canceled Flights.
  2. Overbooking.
  3. Baggage Damage, Delays, and Loss.
27 Aug 2022

How can I fly for free tax? ›

Individuals who wish to claim exemption described below must present a copy of their diplomatic identification card and/or their A-1, A-2, G-1, G-2, G-3, or G-4 visa when purchasing airline and/or cruise tickets. The presentation of a tax exemption card is not required to receive this benefit.

Do flight prices go down at night? ›

You may have heard that there is a cheap window of time during the week to book your airline tickets. According to CheapAir.com, that's a myth. The day and time of the week have no impact on ticket prices.

What is the best day of the week to book a flight? ›

Here are the top takeaways according to the 2023 Air Travel Hacks Report: Book airfare on a Sunday to save up to 15%: Travelers who book on Sundays instead of Fridays tend to save, on average, around 5% on domestic flights and 15% on international flights.

Can I charge my customers a fuel surcharge? ›

AAA reports the national average is hovering around $4.25 a gallon. Some transportation companies have added fuel surcharges to help drivers.

Does British Airways charge fuel surcharge? ›

Though the airline already had some of the highest carrier-imposed fees for award travel, travelers will now face an even heftier fuel charge. On popular long-haul routes operated by British Airways, travelers who redeem their Avios for premium cabin travel are seeing a significant increase in fuel surcharges.

Do decline in fuel costs help airlines? ›

Lower fuel consumption will provide airlines with economic advantages. It is also environmentally important. In the event of an increase in fuel prices, airlines will have to increase ticket prices. In this case, the demand for the airline will decrease.

How is APD calculated? ›

To calculate the duty you owe: work out the number of passengers in each band (A or B), less any exempt passengers. identify the class of travel for each and whether they're carried in a plane that attracts the higher rate. apply the relevant rate to this number to get the amount of duty you owe.

How much are flight taxes UK? ›

You do not pay VAT on the cost of flights. The amount of APD the airline pays depends on how far away your destination is and the class you travel in. On commercial passenger flights the duty costs from £13 to £180 per flight. There are higher charges for some private passenger planes or charters.

Why do airlines not refund your money? ›

Unless a new law is passed, airlines won't be required to give you a refund if you're the one canceling. There has not been much progress on federal laws requiring full refunds, but the FAIR Fees Act, which restricts hidden fees during flying, was reintroduced in Congress in December 2021.

Is there a charge for airport assistance? ›

Special assistance at the airport is free. To use this service, please contact the carrier during the booking process or directly before the flight.

Do airlines offer assistance for elderly? ›

Under provisions of the federal Air Carrier Access Act, airlines must offer air travel assistance for seniors that includes assistance in boarding, deplaning and making connections to their next flight.

How much do you tip for wheelchair assistance at the airport? ›

It would be difficult to get from point A to point B without assistance from an airport wheelchair agent, and for that reason alone, it is recommended to tip them at least $2 for their trouble.

Do we need a passenger facility charge? ›

The short answer is no. Airports have mechanisms to self-fund these improvements by raising takeoff and landing fees, as well as further expanding airport concessions.

Do service members fly free? ›

Service members and their families can use Space-A flights to travel around the country and world at little to no cost. Though sometimes unpredictable, military flights are perfect for families with flexible plans and limited travel budgets.

Should I pay travel tax first before check in? ›

Pay the Travel Tax.

IDEALLY, the travel tax and departure fee are already included when you book your ticket, so please check your ticket. But there are times when it isn't the case. If not sure, check-in first. The check-in agent will tell you if you still need to settle the tax.

How much is tax on a plane ticket? ›

U.S. Government-Imposed Taxes on Air Transportation
Base Airline Fare$235.16
: Federal Ticket (Excise) Tax (7.5%)17.64
: Passenger Facility Charge (PIA)4.50
: Federal Security Surcharge (PIA-RDU)5.60
: Federal Flight Segment Tax (PIA-ORD)4.50
13 more rows
1 Oct 2022

What is the maximum basic flight duty period? ›

The total duty periods to which a crew member may be assigned shall not exceed: 60 duty hours in any 7 consecutive days; 110 duty hours in any 14 consecutive days; 190 duty hours in any 28 consecutive days, spread as evenly as practicable throughout that period.

Do international plane tickets have tax? ›

When you book a flight with cash or miles, expect to pay various taxes and fees. These fees may be imposed by the country in which your trip starts, the country in which your trip ends or both. The amount of these fees can vary significantly.

Which countries have a departure tax? ›

Contents
  • 1 Canada.
  • 2 Eritrea.
  • 3 Germany.
  • 4 Netherlands.
  • 5 Norway.
  • 6 South Africa.
  • 7 Spain.
  • 8 United States.

What is the purpose of air passenger duty? ›

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.

What is the 90 day rule Aviation? ›

The only snag comes when you want to take passengers. The 90 day rule applies, (see item 7 above) and you must have done 3 take offs and 3 landings in the previous 90 days to take passengers, and for night flight, at least one of each of those must have been at night (unless you have an instrument rating).

How many hours can a pilot be on duty each day? ›

§ 91.1059 Flight time limitations and rest requirements: One or two pilot crews.
Normal duty
(1) Minimum Rest Immediately Before Duty10 Hours
(2) Duty PeriodUp to 14 Hours
(3) Flight Time For 1 PilotUp to 8 Hours
(4) Flight Time For 2 PilotsUp to 10 Hours
2 more rows

Who is responsible to comply with flight duty time limitations? ›

The head of flight operations shall monitor compliance with flight and duty time restrictions and keep a record of pilots' flight, duty and rest times. The records shall be stored for a minimum period of 12 months.

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