Business tax – policy paper

Air Passenger Duty: banding reform

This Tax Information and Impact Note explains the reduction in the number Air Passenger Duty destination bands.



The number of Air Passenger Duty (APD) destination bands will be reduced to 2 by merging the former band B and C, reducing the cost of travel to the destinations with capital cities between 4001 to 6000 miles from London.

Secondary legislation relating to this measure has now been published.