V19.111 Rate of duty
This paragraph covers the rate of air passenger duty chargeable on the carriage of charegable passengers.
Air passenger duty is chargeable on the carriage1 of each chargeable passenger2 at the appropriate rate as detailed below3.
APD—rates and bands—introduction
The rate of APD due on each 'chargeable passenger' depends on:
- Ìý
•ÌýÌýÌýÌý the band of destination
- Ìý
•ÌýÌýÌýÌý the class of travel
From 1 April 2024 there are four bands of destination. For each band of destination there are three different rates depending on the class of travel.
Band of destination
The four bands of destination are as follows:
- Ìý
•ÌýÌýÌýÌý Domestic – ie for destinations in England, Scotland, Wales and Northern Ireland only
- Ìý
•ÌýÌýÌýÌý A – 0–2,000 miles
- Ìý
•ÌýÌýÌýÌý B – 2,001–5,500 miles
- Ìý
•ÌýÌýÌýÌý C – over 5,500 miles
These bands were reformed from 1 April 2023. Prior to this date there we only two bands (A and B). Band B applied to anything
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Web page updated on 17 Mar 2025 14:37