Air Passenger Duty

Air Passenger Duty (APD) is usually included in the price you pay for flights from the UK.

You do not pay VAT on the cost of flights.

How much you pay depends on the distance and class you travel in. There are exceptions for flights from Northern Ireland and the Scottish Highlands and Islands.

Reduced rate APD

This is normally charged on the lowest class of travel available on the aircraft. However, if there’s more than 40 inches between each row of seats the standard rate is charged.

Band Distance from London Amount you pay
A Up to 2,000 miles £13
B Over 2,000 miles £78

Standard rate APD

This is charged on any other class of travel in most aircraft.

Band Distance from London Amount you pay
A Up to 2,000 miles £26
B Over 2,000 miles £156

Higher rate APD

This is charged on travel in aircraft weighing 20 tonnes or more that are only equipped to carry up to 18 passengers, for example private or business jets.

Band Distance from London Amount you pay
A Up to 2,000 miles £78
B Over 2,000 miles £468

Flights from Northern Ireland

There’s no APD charged on direct long-haul flights from Northern Ireland. This includes all flights where the first part of the journey is to a destination outside Band A.

Flights from the Scottish Highlands and Islands

There’s no APD charged on flights departing from airports in the Scottish Highlands and Islands region.