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  • Air Passenger Duty update - Northern Ireland rates

Air Passenger Duty update - Northern Ireland rates

The Finance Act 2012 devolved to the Northern Ireland Assembly (NIA) the power to set APD rates on direct long haul flights from Northern Ireland for destinations in APD Bands B, C and D. With effect from 1 January 2013, the NIA have legislated to set these devolved rates at £0. The rates will apply in relation to any carriage of a passenger which begins on or after that date, irrespective of when the ticket for travel was booked or purchased.

In relation to the Northern Ireland devolved rates, a flight is deemed to be a direct long-haul flight where:

  • the passenger's journey begins from an airport in Northern Ireland
  • the first part of the journey is to a destination outside Band A
  • the first part of the journey is direct and is not connected to any previous flight

HM Revenue & Customs (HMRC) will administer the devolved rates on behalf of the Northern Ireland Executive (NIE). As the rates relating to direct long haul flights from Northern Ireland have been set at £0, it is HMRC’s intention to administer these rates in a way which keeps the costs and burdens on business as low as possible, while still collecting the necessary data.

All short haul and connected flights from Northern Ireland should continue to be declared as normal on the current APD return, by including the relevant passenger numbers and amount of duty due in the relevant boxes of the return.

All direct long haul flights from Northern Ireland, as defined above, should no longer be included on the APD return. From 1 January 2013, operators will need to keep a record of, and manually supply HMRC with:

  • the total number of direct long haul passengers from Northern Ireland, broken down by both destination band and class of travel
  • the number of exempt passengers on these flights

Operators will need to supply the data every quarter to the HMRC APD Central Assurance Team. The first reporting quarter will run from 1 January 2013 to 31 March 2013, and the data will be due at the same time as the main APD return for March (22 April 2013).

All existing record-keeping obligations and penalty provisions will continue to apply to the Northern Ireland rates.

If you have any questions, please contact the APD Central Assurance Team. You can contact the team:

By post:

APD Central Assurance Team
1 Park Road

Tel: 01895 817226
Email: APD Helpdesk