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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit - Air Passenger Duty (APD): What is Air Passenger Duty (APD)?

Air Passenger Duty (APD) is a duty of excise. APD is charged on the carriage of chargeable passengers on chargeable aircraft from a UK airport.

It is under the collection and management of the Commissioners of Revenue and Customs (section 5 (1) (b) of the Commissioners for Revenue and Customs Act 2005).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

Further guidance on APD is in X-47 Air Passenger Duty.