Guidance

Rates for Air Passenger Duty

Check which rates of Air Passenger Duty you need to pay if you’re a plane operator, and how to fill in your return to HMRC.

If you’re a plane operator you’ll need to check which rates of Air Passenger Duty to pay before you fill in your return to HMRC.

Duty is charged on each passenger and is based on where their journey ends. This is their final destination.

Rate bands

There are currently 2 destination rate bands. These are based on the distance from London to the destination’s capital city.

Bands Distance from London to the destination’s capital city
A Between 0 to 2,000 miles
B Over 2,000 miles

Band A — destinations

Band ‘A’ is all destinations in the EU and EEA and also includes the following:

In addition to EU and EEA Non-EU countries
Corsica Albania Morocco
Gibraltar Algeria North Macedonia
Madeira Andorra San Marino
Sicily Belarus Republic of Moldova
Svalbard Bosnia and Herzegovina Russian Federation (west of the Urals)
The Azores Faroe Islands Serbia
The Balearic Islands Greenland Switzerland
The Canary Islands Kosovo Tunisia
The Channel Islands Libya Turkey
Isle of Man Monaco Ukraine
Montenegro

All other destinations not listed will fall into band B.

Changes to rate bands from 1 April 2023

From 1 April 2023 there will be 4 destination bands.

There will be a ‘domestic’ band for destinations in England, Scotland, Wales and Northern Ireland only followed by bands A, B and C for all other destinations.

Band Distance from London to destination capital city
A 0 to 2,000 miles
B 2,001 miles to 5,500 miles
C over 5,500 miles

Band B — destinations

A to D E to K N to S T to Z
Afghanistan Egypt Namibia Tajikistan
Angola El Salvador Nepal Tanzania
Anguilla Equatorial Guinea Nicaragua The Bahamas
Antigua and Barbuda Eritrea Niger The Gambia
Armenia Ethiopia Nigeria Togo
Aruba French Guiana North Korea Trinidad and Tobago
Azerbaijan Gabon Oman Turkmenistan
Bahrain Georgia Pakistan Turks and Caicos Islands
Bangladesh Ghana Panama Uganda
Barbados Grenada Qatar United Arab Emirates
Belize Guadeloupe Russian Federation (east of the Urals) United States (including Puerto Rico and US Virgin Islands)
Benin Guatemala Rwanda Uzbekistan
Bermuda Guinea Saba Venezuela
Bhutan Guinea-Bissau Saint Barthélemy Yemen
Bonaire Guyana Saint Lucia Zambia
Botswana Haiti Saint Martin Zimbabwe
Brazil Honduras Saint Pierre and Miquelon
British Virgin Islands India Saint Vincent and the Grenadines
Burkina Faso Iran Sao Tome and Principe
Burundi Iraq Saudi Arabia
Cameroon Israel Senegal
Canada Ivory Coast Seychelles
Cape Verde Jamaica Sierra Leone
Cayman Islands Jordan Sint Eustatius
Central African Republic Kazakhstan Sint Maarten
Chad Kenya Somalia
China Kuwait South Korea
Colombia Kyrgyzstan South Sudan
Comoros Lebanon Sri Lanka
Congo Liberia St Helena Ascension and Tristan da Cunha
Congo (Democratic Republic) Malawi St Kitts and Nevis
Costa Rica Maldives Sudan
Cuba Mali Suriname
Curaçao Martinique Syria
Djibouti Mauritania
Dominica Mayotte
Dominican Republic Mongolia
Montserrat

From 1 April 2023, any other destination will fall into band C.

How to work out what destination band the final destination is in

The original place of departure and the final place of destination is what’s shown on the ticket unless:

  • a journey includes 2 or more flights
  • any of those flights are not followed by a connected flight

A passenger’s final destination is where their journey ends. If the journey is made of one flight the final destination is where that flight ends. If the journey includes more than one flight, and the flights are connected, the final destination is where the last flight ends and is not followed by a connected flight.

Find out more about connected flights.

Rate types

There are 3 rates of duty for each destination band depending on the class of travel.

Reduced rate

For travel in the lowest class of travel available on the plane for seat pitches less than 1.016 metres (40 inches).

Standard rate

For travel in any other class of travel or where the seat pitch is more than 1.016 metres (40 inches).

Higher rate

For travel in planes of 20 tonnes or more equipped to carry fewer than 19 passengers.

Classes of travel

If the passengers have different standards of comfort, service, privacy or amenities, they’re in different classes of travel.

Better seats at no extra cost on first-come first-served basis

If the plane has different cabins or seating areas, passengers are not in a higher class as long as both the following apply:

  • there is no extra cost for a better seat
  • the better seating is available on a ‘first-come first-served’ basis, whether at the booking stage or when they get on the plane

Packages and seat-only

Seats bought from a tour operator as part of a package are not a different class to seats bought on a flight-only basis.

On-board purchases, seating preferences and other benefits

The following on their own do not affect the class of travel, but may do so if they form part of a package of benefits:

  • buying goods and services on board unless they add up to an upgrade
  • paying extra to choose a seat, as long as it is not a better class of seat
  • paying extra to sit next to an empty seat
  • paying for an empty seat
  • paying extra for a seat with extra legroom, as long as:
    • the seat is not separated from the ordinary seats in any way
    • there are no other benefits linked with the seat
  • paying extra for benefits such as:
    • pre-booking
    • reduced check in times
    • fast track through security
    • priority boarding
    • access to VIP lounges
    • transport to or from the airport
    • better baggage allowances

Upgrades

If a passenger pays to upgrade at any stage in the journey, then they’re travelling in the higher class.

The same applies to free upgrades if there’s an element of entitlement or priority not enjoyed by other standard class passengers. For example ‘perks’ enjoyed by airline employees.

A passenger remains in standard class if they get a free upgrade but has no expectation of, or entitlement to one.

Calculate what you owe

To calculate the duty you owe:

  • work out the number of passengers in each band (A or B), less any exempt passengers
  • identify the class of travel for each and whether they’re carried in a plane that attracts the higher rate
  • apply the relevant rate to this number to get the amount of duty you owe

For business jets, calculate seat pitches:

  • for facing seats, the distance between the back support cushion of a seat in its upright position to the back support cushion of the opposing seat in its upright position, and divide this by 2
  • for bench or side facing seats that face onto an aisle, the distance from the back support cushion to where aisle space reasonably begins

For private jets, if the seats on your aircraft have seat pitches both above and below 40 inches, you may need to apply both reduced and standard rates. To account for duty, you should apply the:

  • standard rate to all passengers if the number of passengers is less than, or equal to the number of seats over 40 inches
  • standard rate to the number of passengers that equal the number of 40 inch plus seats, if the number of passengers exceeds the number of 40 inch plus seats
  • reduced rate to the rest

Rates for flights starting in the UK

Duty rates for flights starting from UK airports, excluding Northern Ireland and the Scottish Highlands and Islands region. Find out more about Air Passenger Duty if the Scottish Highlands and Islands.

Rates from 1 April 2023

Destination bands Reduced rate Standard rate Higher rate
Domestic £6.50 £13 £78
Band A £13 £26 £78
Band B £87 £191 £574
Band C £91 £200 £601

Rates from 1 April 2022

Destination bands Reduced rate Standard rate Higher rate
Band A £13 £26 £78
Band B £84 £185 £554

Check which duty rates apply for years earlier than the current year.

Rates for flights starting in Northern Ireland

You do not pay duty on direct long-haul flights departing from airports in Northern Ireland. A flight is a ‘direct long-haul flight’ when:

  • the passenger’s journey begins from an airport in Northern Ireland
  • the first part of the journey is to a destination outside band A
  • that part of the journey is direct and does not connect elsewhere beforehand

You do not need to declare these flights on your return. Instead you’ll need to give the relevant information on a quarterly basis in a separate spreadsheet to the Central Assurance Team.

Contact the Central Assurance Team by email if you think this applies to you.

You’ll still need to declare indirect long-haul band A and B flights on your return.

Rates from 1 April 2023

Destination band: Domestic

Rates Direct Indirect
Reduced rate £6.50 £6.50
Standard rate £13 £13
Higher rate £78 £78

Destination band: A

Rates Direct Indirect
Reduced rate £13 £13
Standard rate £26 £26
Higher rate £78 £78

Destination band: B

Rates Direct Indirect
Reduced £0 £87
Standard £0 £191
Higher £0 £574

Destination band: C

Rates Direct Indirect
Reduced £0 £91
Standard £0 £200
Higher £0 £601

Rates from 1 April 2022

Destination band: A

Rates Direct Indirect
Reduced rate £13 £13
Standard rate £26 £26
Higher rate £78 £78

Destination band: B

Rates Direct Indirect
Reduced rate £0 £84
Standard rate £0 £185
Higher rate £0 £554

Destination band: C

Rates Direct Indirect
Reduced rate £0 £91
Standard rate £0 £200
Higher rate £0 £601

Check which duty rates apply for years earlier than the current year.

Published 29 January 2018
Last updated 21 July 2022 + show all updates
  1. Rates to use from 1 April 2023 have been added. The 2021 rates have been removed to the guidance for Historic rates for Air Passenger Duty.

  2. Rates to use from 1 April 2022 have been added. 2020 rates removed to air passenger historic rates guidance.

  3. Rates to use from 1 April 2021 have been added for Northern Ireland. 2019 rates removed to air passenger historic rates guidance.

  4. Rates to use from 1 April 2021 have been added. 2019 rates removed to air passenger historic rates guidance.

  5. Rates to use from 1 April 2020 have been added.

  6. 2019 rates added and 2017 rates removed and added to air passenger duty historic rates guidance.

  7. First published.