Passenger Tax United Kingdom

UK Air Passenger Duty (APD) - Calculation

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

Starting 01 April 2023, there are four destination bands.

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

Band A - destinations

Band 'A' is al destinations in the EU and EEA and also includes the following:

EU: Austria, Belgium, Bulgaria, Croatia, Republic of Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.

EEA: Iceland, Liechtenstein and Norway

In addition to EU and EEA: Corsica, Gibraltar, Madeira, Sicily, Svalbard, The Azores, The Balearic Islands, The Canary Islands, The Channel Islands, Isle of Man

Non-EU countries: Albania, Algeria, Andorra, Belarus, Bosnia and Herzegovina, Faroe Islands, Greenland, Kosovo, Libya, Monaco, Montenegro, Morocco, North Macedonia, San Marino, Republic of Moldova, Russian Federation (west of the Urals), Serbia, Switzerland, Tunisia, Turkey, Ukraine

Band B - destinations

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

Band C - destinations

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

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.

Exemptions

The following are exempt from Air Passenger Duty:

• Aircraft with MTOW < 5.7 tonnes
• Infants below the age of 2 years
• Crew members
• Transit passengers
• Emergency or public service flights
• Short pleasure flights
• Scottish Highlands and Islands
• NATO / Military flights
• Infants without seats and those with seats but in the lowest class of travel [Exemption Not Applied]
• Children under 16 years old in the lowest class of travel, except on business jets [Exemption Not Applied]
• Circumstances beyond the airline’s control [Exemption Not Applied]
• Passengers carried under statutory obligation including those refused admission to the UK who must be repatriated at the airline’s expense, and those who are on board to inspect the plane or crew, like Civil Aviation Authority flight operations inspectors [Exemption Not Applied]
  
  

Rates from 1 April 2024