Excise Notice 550: Air Passenger Duty
This notice is about Air Passenger Duty for aircraft operators, their representatives and others involved with air passenger transport.
This notice cancels and replaces Notice 550 (February 2015).
Published: 1 March 2014
Updated: 6 March 2017
- This Notice has been updated to include information about sending Air Passenger Duty returns online.
- From 1 April 2015, Air Passenger Duty rates and destination bands change. Child exemptions change from 1 May 2015 and 1 March 2016.
- New rates and bands effective from 1 April 2015. Changes to exemptions for children effective 1 May 2015. Changes to exemptions for children effective 1 March 2016. General restructuring.
- First published.