Excise Notice 552: Air Passenger Duty annual accounting

This notice gives information and guidance on Air Passenger Duty annual returns and payments.



Air Passenger Duty (APD) is a duty of Excise which is levied on the carriage, from a UK airport, of chargeable passengers on chargeable aircraft. APD came into effect on 1 November 1994.

Find out how to submit air passenger duty returns annually.

Published 1 March 2013
Last updated 6 April 2017 + show all updates
  1. Information has been added to this notice to provide guidance about sending returns online.
  2. First published.