UK APD Requirements as of 2018

Air passenger duty (APD) is charged on all passenger flights from United Kingdom (UK) airports. The following covers the basics on what you need to know concerning the tax.

Who’s Chargeable

A chargeable aircraft is defined as a fixed-wing aircraft with a max takeoff weight greater than or equal to 8,200 kgs (12,566 lbs) that is fueled by Jet A or A-1 fuel. The fees will be applied to all travelers who are not on the list of exemptions (see below for a list of exempt travelers). Most passengers will not fall under the list of exempt travelers and APD fees must be accounted for and paid directly by the aircraft operator or their fiscal representative in the UK. These fees apply to all non-exempt passengers, whether private or charter.

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Who should register

You must register and pay the air passenger duty if you operate a fixed-wing plane from any UK airport that:

Weighs 5.7 tonnes or more
Is fuelled by kerosene
Carries passengers, whether they’ve paid for the flight or not

When and how to register

You can register with HM Revenue and Customs (HMRC) before your first flight begins. Be sure to register no later than 7 days after the flight.

Use the online service to register. A Government Gateway account is required to sign in. Be sure to set up a Government Gateway account if needed.

If you cannot register online, you can register using the postal form. You will need to complete the form on the screen, print it, and post it to HM Revenue and Customs.

If you don’t register on time, HMRC may issue you a penalty.

Businesses based outside of the UK

If your business is based outside of the UK, you must appoint a fiscal representative. You may be asked to provide a bond if you appoint a representative for administrative purposes only.

Visit Who Should Register for more detailed information.

Occasional Operators

You can use the occasional operator scheme to report and pay duty if you operate 12 flights or fewer in a year or have a duty liability of less than £5,000. You must report and pay air passenger duty within 7 days of the first flight taking place. More information on how to report and pay your duty, and where to send it is available https://www.gov.uk/guidance/report-and-pay-air-passenger-duty-if-you-operate-flights-occasionally.

Visit the links below to find out more about:

Payment Options

There are three duty payment options available for your convenience.

Payments can be made by bank transfer, cheque or IBAN. Visit the appropriate link below for your payment option.

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Returns and Payments

Once you have registered with the HMRC, you will receive a monthly or annual notice to file. Your notification will include the deadline for submitting your return and paying duty.

If after assessing your account it is determined that there is a possible risk you won’t pay your tax or duty on time, HMRC may ask you to pay a cash deposit or bond. This may apply if you have appointed an administrative representative.

In case your business is likely to pay £500,000 duty per year or less, you may be able to use the annual accounting scheme.

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APD Rates

Full information on which rates of APD you need to pay and how to fill in your return to HMRC are available at https://www.gov.uk/guidance/rates-and-allowances-for-air-passenger-duty.

View the historic rates for APD and see which duty rates apply for years earlier than the current year.

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Exempt Travelers & Flights

A detailed list of which types of passengers or flights are exempt from air passenger duty is available at https://www.gov.uk/guidance/exemptions-from-air-passenger-duty.

Penalties

Penalties can be charged for multiple reasons. For the details on the possible penalties visit Penalties For Air Passenger Duty.

Fee Scenarios

The following are a couple examples of flights and their applicable APD fees:

An operator is taking a trip on a Challenger 300 from Manchester/EGCC to Cairo/HECA with four chargeable passengers onboard. The aircraft has more than four seats that pitch more than 40 inches. Therefore, the passengers will be required to pay the standard duty rate for Band B since the distance is greater than 2000 miles, equaling £156 GBP per person. If this flight occurs after 1 April 2019, the rate would be £172 GBP per person.

An operator is taking a trip on a Falcon 7X from Luton/EGGW to Chicago/KMDW with six chargeable passengers onboard. Since the aircraft is greater than 20,000 kgs and equipped to carry fewer than 19 passengers, the higher rate for Band B will apply. Each passenger liability will be £468 GBP prior to 1 APR 2019, and £515 GBP after.

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UK APD Requirements as of 2018

UK APD Requirements as of 2018

Who’s Chargeable

Registration Information

Who should register

When and how to register

Businesses based outside of the UK

Occasional Operators

Fee Scenarios

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