APD was introduced in the Finance Act 1994. It is a duty of
excise, which is levied on the carriage, from a UK airport, of
chargeable passengers on chargeable aircraft. It came into effect
on 1 November 1994.
APD becomes due when the aircraft takes off. If no chargeable
flight takes place, then no duty is due.
For the purposes of APD, those parts of the British Isles for
which the United Kingdom has responsibility are the countries
of:
Note: The Isle of Man and the Channel Islands are
not part of the UK for APD purposes.
A chronology of the main policy changes can be found in
APD1600.
