Air Passenger Duty for plane operators
Check if you need to register, send returns and pay Air Passenger Duty.
Who should register
You must register and pay Air Passenger Duty if you operate a fixed wing plane from any UK airport that:
- weighs 5.7 tonnes or more
- is fuelled by kerosene
- carries passengers, whether they have paid for the flight or not
When to register
You can register with HMRC before your first flight begins, but you must register no later than 7 days after the flight.
What you will need
You’ll need the VAT registration number (if this applies).
You’ll also need to provide details including:
- whether you operate any aircraft with an authorised weight of 5.7 tonnes to 10 tonnes, or 10 tonnes or more
- the estimated number of chargeable passengers from a UK airport during the next 12 months in the domestic band, band A (0-2,000 miles), B (2,001 – 5,500 miles) and band C (over 5,500 miles)
- whether you operate any aircraft authorised to carry fewer than 19 passengers, or 19 or more passengers
- the date you first carried (or expect to carry) chargeable passengers in a chargeable aircraft
- an estimate of the Air Passenger Duty due for the next 12 months — you should use the latest rates when calculating this
You will need to contact HMRC after registering if you:
- need to appoint a representative (if your business is based outside of the UK)
- operate direct long haul flights from Northern Ireland
If you cannot register online you can register using the postal form. You’ll need to fill in the form on screen, print it and post it to HMRC.
HMRC may issue you with a penalty if you do not register on time.
Businesses based outside the UK
If you have based your business outside of the UK, you must appoint a fiscal representative. You may be asked to provide a bond if you appoint a representative for administrative purposes only.
You can find out more about appointing a representative.
Occasional operators
You may be eligible to use the Occasional Operator Scheme if you both:
- operate 12 flights or less in a year
- have an annual duty liability of less than £5,000
Register for Air Passenger Duty
You’ll need to sign in to use this service. If you do not already have sign in details, you’ll be able to create them.
Register for Air Passenger Duty using our online service.
What happens when you register
You will get a certificate of registration within 28 days of us getting your application. The certificate will include:
- your Air Passenger Duty reference number
- your name and your trading name if different
- the address of your principal place of business in the UK
- the date of your registration
- your accounting period
Check that your details are right. If there are any mistakes, let us know. Always quote your 15-digit registration number when you contact us.
If you do not get a reply within 28 days of applying contact HMRC.
Change your registration
If any of your business registration details change you must tell HMRC by letter or email within 30 days, giving as much information as possible. Changes about fiscal representatives must be notified to us within 7 days.
Amend and sign your certificate of registration, and contact HMRC to return it to the Air Passenger Duty team.
Cancel your registration
You must write to HMRC to cancel your registration if you:
- stop operating passenger flights
- have stopped trading and no longer need to be registered for Air Passenger Duty
You should write to us at least 30 days before you want your approval to end:
HM Revenue and Customs
Excise Processing Team
BX9 1GL
United Kingdom
What the letter must include
The letter must include:
- the full name and address of the legal entity that no longer needs approval or registration
- the full name of the person signing the letter
- the signatory’s relationship to the business
- the date you want the approval cancellation to take effect
- the reason you’re cancelling
- confirmation that any excise duty due to HMRC relating to the approval has been declared and paid
- the business registration number
- confirmation of the date of the last flight operated from the UK
Who should sign the letter
The letter should be signed by:
- the business owner or a partner of the business — if the business is a sole trader or partnership
- a director or company secretary — if the approved legal person is a limited company
- an executor or administrator — if the person who would normally sign the letter has died
- an authorised insolvency practitioner acting for the company or business — if it is in liquidation
If we cancel the registration
If we cancel your registration, we will confirm this in writing within 28 days.
You must continue to:
- meet your registration obligations until the agreed cancellation date
- submit returns where required
If you do not do this, you may have to pay a penalty.
After your registration is cancelled
The person responsible for the business must:
- keep the business records for 6 years — these records must be available to HMRC if requested
- pay any excise duty up to the date of deregistration, if HMRC finds you owe this
Rates
There are different rates of duty for each passenger you carry. The passenger will fall into the domestic band, band A, B or C depending on their final destination and class of travel.
Exemptions
There are some people and flights that are exempt from duty.
Special accounting schemes
If you cannot calculate your duty based on actual passenger numbers from your existing systems, you may need to use a Special Accounting Scheme to estimate your Air Passenger Duty.
Records you must keep
You should keep business records for 6 years. Make sure they’re available for us to see whenever we need to.
Returns and payments
Once you have registered, we will send you a monthly or annual notice to file. We will tell you the deadline for submitting your return and paying duty.
Sign in to submit your return and pay any duty due. You’ll need the sign in details you used when you registered. If you do not already have sign in details, you’ll be able to create them.
If your return or payment are late, we may issue you with a penalty. We will include a remittance advice showing the address to send your payment to. Include this remittance advice with your payment.
If you cannot account for duty on the basis of calendar months, you can ask for returns to match your accounting periods.
If your return deadline falls on a weekend or bank holiday, your return and payment must reach us on the last working day before your deadline.
HMRC can ask you to pay a deposit or bond if they think there’s a risk you will not pay your tax or duty on time, or you have appointed an administrative representative.
Incorrect returns
You can use your return to correct any errors you make. Find out how to do this in the ‘Errors found in records’ section of the record keeping guidance.
If you do not pay enough, HMRC will charge you interest on any unpaid duty. Depending on how the mistake happened, we may also issue you with a penalty.
Annual accounting
If your business is likely to pay £500,000 duty per year or less, you may be able to use the Annual Accounting Scheme.
Updates to this page
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Information about how to change or cancel your registration has been updated.
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Information has been added about the domestic band, band A, band B and band C to the 'What you will need' and 'Rates' sections. The form has been updated with the new bands that apply from 1 April 2023.
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Updated information on how to register for Air Passenger Duty has been added.
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First published.