National statistics

Air Passenger Duty statistics background and references

Updated 30 June 2023

1. Overview

Air Passenger Duty (APD) was introduced in November 1994 and is due to HMRC from anyone who operates a chargeable aircraft which carries chargeable passengers. Chargeable aircraft are all fixed wing aircraft with an authorised take off weight of 5.7 tonnes or more, fuelled by Avtur, with the exception of any that are:

• emergency or public service flights
• short pleasure flights that begin and end at the same place and are no longer than 60 minutes
• flights departing specific airports in the Scottish Highlands and Islands
• subject to circumstances beyond the control of the airline
• NATO flights

Chargeable passengers are any passengers on a chargeable aircraft irrespective of whether they have paid for their carriage, with the exception of any that are:

• in transit when the aircraft lands in the UK and the passengers don’t change aircraft
• changing to a connecting flight, subject to certain rules
• carrying out certain duties, such as airline employees or escorting a passenger/goods
• children under two years of age who aren’t allocated a seat
• passengers carried under a statutory obligation (such as inspectors or deportees)
• children under 16 years of age and in the lowest class of travel

The above definitions of chargeable aircraft and passengers are in place from 1 May 2015. Further details of these can be found in Air Passenger Duty for plane operators.

The current duty rates depend on the final destination of the passenger, and the class of travel (for example, economy or premium). A two-band destination band structure applies based on geographical distance from London to the capital city of the destination country. The two bands are band A (0 to 2000 miles) and band B (more than 2000 miles). Further information on which destinations are included in each band can be accessed in Air Passenger Duty for plane operators.

For current and previous duty rates see the accompanying Air Passenger Duty historical rates document.

2. Statistical background

Coverage

These statistics cover the UK. It is not possible to provide any regional breakdown on where tax liability arose for APD as HMRC does not collect this data on the tax return.

Data sources

The data sources used to compile this bulletin are:

• passenger numbers: the source of these figures is the APD 2 tax returns from registered APD taxpayers.
• declared liability: the source of these figures is the APD 2 tax returns from registered APD taxpayers.
• total receipts: the source of these figures is HMRC’s bank accounts, and relates to the cleared cash receipts in HMRC’s bank accounts received during the month relating to APD (for example, ‘Total Cash Receipts’ statistics for March 2014 refer to cash received in HMRC’s bank accounts during March 2014).

For details of what registered traders provide on their APD 2 returns see Submit an Air Passenger Duty return.

Measures of tax revenue

There are three main measures of tax revenue:

• on an accruals basis (when the tax liability arose)
• on a declared liability basis (when HMRC is notified of the liability)
• on a cash receipts basis (when the tax was paid to HMRC)

This bulletin publishes revenue on both a declared liability and cash receipts basis.

Rounding policy

Receipts and liabilities are rounded to the nearest million pounds. Passenger numbers are all rounded to the nearest thousand passengers. Any apparent discrepancy between totals and the sum of the constituents in the bulletin is due to rounding. Percentage changes are based on unrounded figures so will differ from percentages calculated using figures published in this bulletin.

Revisions policy

Amendments and late returns can influence the data used for the publications. For that reason, all data added to the publication since the previous release is labelled as provisional, although revisions tend to be minor. Revisions are only marked when non-provisional figures are changed.

Figures relating to cash receipts are generally known for certain by the end of the month and are not usually revised. One exception to this is that at the end of each financial year the ‘Total Cash Receipts’ statistics are aligned with HMRC’s Trust Statement with any adjustments required made to the March figure. Where adjustments have been made these are usually relatively small.

Table notes

This section can be read alongside the ‘Table 1 (Nov 2009)’ and ‘Table 2 (Dec 1994 to Oct 2009)’ tabs within the accompanying Air Passenger Duty statistics tables.

Passenger numbers for calendar years 1994 to 1996 have been rounded to the nearest ten thousand passengers.

The total number of European Economic Area (EEA) and Non EEA passengers includes passengers counted before the separate reduced and standard rates were introduced in April 2001.

The deadline for payments is generally 29 days after the end of the accounting period (calendar month for most taxpayers) in which the flights took place. Due to this the deadline for payments relating to January’s declared liability can be the 1st March causing February receipts to be lower than other months and March receipts to be higher than other months. For more information see Air Passenger Duty for plane operators.

From April 2013 the Passenger Numbers Total and the Liability Declared on Trader Returns include Bands A to D Higher Rate figures. Further breakdowns of these Higher Rate figures by band are not available.

The low receipts from March 2020 onwards can be explained by circumstances around the coronavirus (COVID-19) pandemic.

3. Statistical quality

HMRC’s statement on statistical quality is published in Statistics at HMRC.

These statistics are based on administrative data sources. These statistics undergo a thorough internal quality-assurance procedure before publication. The ‘Total Cash Receipts’ statistics are aligned with HMRC’s Trust Statement, which is audited by the National Audit Office.

Any apparent discrepancy between totals and the sum of the constituents in the bulletin is due to rounding.

The quality of these statistics depends on the purpose that they are intended to be used for. For understanding chargeable passengers, tax liable and paid for APD, these statistics are of high quality as they are based on the returns and payments of all registered taxpayers. However, for other purposes the statistics may not be the most appropriate as the scope of the statistics is defined by tax laws.

4. Related statistics

National statistics for cash receipts for all HMRC administered taxes are published in Statistics at HMRC.

The APD Factsheet has been discontinued as a result of the Indirect Taxes User Consultation Exercise. Archived copies are still available on the archived UK Trade Info website Tax and duty bulletins, accessed via the National Archives.

Statistics on the number of APD registered taxpayers can be found in Numbers of taxpayers and registered traders.

HMRC does not publish a Tax Gap for APD. The Tax Gap is the difference between tax collected and that, which in HMRC’s view, should be collected. Official statistics on Tax Gaps are published in Measuring tax gaps.

The estimated costs of tax expenditures and structural reliefs, and the illustrative effects of tax changes are published in Tax ready reckoner For APD there is one estimate for the relief for cabin crew.

The Office for National Statistics (ONS) and HM Treasury publish Public Sector Finances, which covers tax receipts from all taxes on the ONS website.

APD receipts are forecast by the independent Office for Budget Responsibility (OBR) and published on the OBR website.

5. Contacts

For statistical enquiries, contact:

revenuemonitoring@hmrc.gov.uk

HMRC
Knowledge, Analysis and Intelligence (KAI)
Floor 2
Three New Bailey
Salford
M3 5FS

For media enquiries see HMRC press office.

For more general enquiries go to Contact HM Revenue & Customs.

6. Publication calendar

The APD bulletin is released annually in June. It is published on the last working day of the month, but is brought forward by a day whenever the day preceding the last working day is a non-working day (e.g. the bulletin is never published on a Monday).

Go to Air Passenger Duty Bulletin for releases from October 2019 onwards.

Archive versions of the APD Bulletin published on GOV.UK after October 2019 are no longer hosted on GOV.UK and are instead available via the UK Government Web Archive, from the National Archives.

Archive versions of the APD Bulletin published between 2008 and October 2019 are found on the archived UK Trade Info website, accessed via the National Archives.

Go to the Research and statistics for the full publication calendar.

7. National Statistics

User engagement

We are committed to improving the Official Statistics we publish. We want to encourage and promote user engagement, so we can improve our statistical outputs.

We welcome any views you wish to communicate via our feedback avenues. We will undertake to review user comments on a quarterly basis and use this information to influence the development of our official statistics. We will summarise and publish user comments at regular intervals.

As part of our user engagement we held a consolation from 20 November 2015 to 5 February 2016. The results of this consultation have been published.

The consultation on the reduction and consolidation of HMRC statistics publications, which ran between 8 February 2021 and 12 March 2021, has now closed and the feedback has been analysed. As a result of this consultation, the Air Passenger Duty bulletin will be published annually from June 2022.

Code of Practice for Official Statistics

HMRC complies with the regulations and principles within the UK Statistics Authority (UKSA) Code of Practice for Official Statistics.

Pre-release access

The National Statistics Bulletins for Indirect Taxes have no pre-release access in final form. As these statistics are compiled from administrative sources the underlying data may be used internally for operational/managerial purposes or decision making prior to publication.

The headline cash receipts statistics are published in HMRC tax receipts and National Insurance contributions for the UK, which has a pre-release access list published on HMRC’s website.

A National Statistics publication

The UK Statistics Authority has designated these statistics as National Statistics, in accordance with the Statistics and Registration Service Act 2007 and signifying compliance with the Code of Practice for Official Statistics.

Designation can be broadly interpreted to mean that the statistics:

• meet identified user needs
• are well explained and readily accessible
• are produced according to sound methods
• and are managed impartially and objectively in the public interest

Once statistics have been designated as National Statistics it is a statutory requirement that the Code of Practice shall continue to be observed.

National Statistics are produced to high professional standards set out in the Code of Practice for Official Statistics. They undergo regular quality assurance reviews to ensure that they meet customer needs. They are produced free from any political interference.

For a full breakdown of UKSA’s Code of Practice for Statistics, go to Code of Practice.

For general enquiries about National Statistics, contact the National Statistics Public Enquiry Service at:

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You can also find published and upcoming National Statistics at Research and statistics.