Air Passenger Duty update - Northern Ireland rates

This note provides an update on the forthcoming Air Passenger Duty (APD) changes.

With effect from 1 November 2011, the rate of APD due for passengers travelling on direct long-haul routes departing from airports in Northern Ireland will be cut, and Band A rates will apply irrespective of the destination.

For the purposes of this measure, a flight is deemed to be a direct long-haul flight and will attract the Band A rate 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
that part of the journey is direct and does not connect elsewhere beforehand Connections beyond the first part of the journey for the purposes of this specific measure will also benefit from the reduction to Band A rates.

Example journeys

Northern Ireland to Newark will attract the relevant Band A rate subject to the class of travel taken by the passenger.
Northern Ireland connecting via London to Newark will attract the relevant Band B rate.
Northern Ireland connecting via Newark to Los Angeles will attract the relevant Band A rate.

This change, which was announced by the Chancellor on 27 September 2011, will have effect in relation to any carriage of a passenger which begins on or after 1 November 2011, irrespective of when the ticket for travel was booked or purchased.

Details of the announcement can be found on the HM Treasury website (follow the link below).

Chancellor announces overhaul of Northern Ireland flight tax (Opens new window)

Accounting for these flights on the APD return

Carriers operating routes affected by this change should include the relevant passenger numbers and amount of duty due in Boxes 1 and 2 of the APD return.

Details of the rates applied to each destination are shown in the table below:

Destination Bands and distance from London	Reduced rate (for travel in the lowest class of travel available on the aircraft)	Standard rate (for travel in any other class of travel)*
Band A (0-2000 miles)	£12	£24
Band B (2001-4000 miles)	£60	£120
Band C (4001-6000 miles)	£75	£150
Band D (over 6000 miles)	£85	£170
* However, if a class of travel provides for seating in excess of 1.016 metres (40 inches) then the standard (rather than the reduced) rate of APD applies.

If you have any questions about these changes, please contact:

APD Central Assurance Team
HMRC - Uxbridge
1 Park Road
Uxbridge
UB8 1RW

Tel: 01895 817226
Email: APD Helpdesk