Air passenger duty rates

Air Passenger Duty is charged based on a band that is determined by the distance of the capital city of the destination country in miles from the UK.

From 1 April 2014

Band and distance of capital city of destination country in miles from the UK In the lowest class of travel (reduced rate) In other than the lowest class of travel (standard rate) Higher rate
Band A (0-2000) £13 £26 £52
Band B (2001-4000) £69 £138 £276
Band C (4001-6000) £85 £170 £340
Band D (over 6000) £97 £194 £388

The higher rate applies to aircraft with an authorised take of weight of 20 tonnes or more, authorised to seat less than 19 passengers.

From 1 April 2015

Band and distance of capital city of destination country in miles from the UK In the lowest class of travel (reduced rate) In other than the lowest class of travel (standard rate) Higher rate
Band A (0-2000) £13 £26 £78
Band B (more than 2000) £71 £142 £426

The higher rate applies to aircraft with an authorised take off weight of 20 tonnes or more, authorised to seat less than 19 passengers.

Did you know?
That air passenger duty is forecast to raise £3.2 billion this tax year (2013/14- £3.0 billion). Going forward the Treasury is projecting further increases of more than 20 per cent by 2018/19.