Air Passenger Duty

Air passenger duty Rates [1][2]
Bands (approximate distance in miles from the UK) Reduced rate (lowest class of travel) Standard rates[3] (other than the lowest class of travel) Higher rate[4]
  From 1 April 2011 From 1 April 2012 From 1 April 2013 From 1 April 2011 From 1 April 2012 From 1 April 2013 From 01 April 2013
Band A (0-2,000) £12 £13 £13 £24 £26 £26 £52
Band B (2,001-4,000) £60 £65 £67 £120 £130 £134 £268
Band C (4,001-6,000) £75 £81 £83 £150 £162 £166 £332
Band D (over 6,000) £85 £92 £94 £170 £184 £188 £376

[1] From 1 April 2013, APD will apply to all flights aboard aircraft 5.7 tonnes and above.

[2] From 1 November 2011, direct long-haul rates for departures from Northern Ireland (bands B, C and D) were reduced to the short-haul rate (band A), irrespective of the destination. From 1 January 2013 the rates for direct long-haul flights from Northern Ireland will be devolved to the Northern Ireland Executive, and set to £0. Direct long haul journeys from Northern Ireland are those where the first part of the journey is to a destination outside Band A.

[3] If any class of travel provides seating in excess of 1.016 metres (40 inches) the standard rate also applies.

[4] The higher rate applies to flights aboard aircraft of 20 tonnes and above with fewer than 19 seats.

Useful links

For a list of countries/territories and the bands into which they fall, see Appendix 1 of Notice 550 Air Passenger Duty

Air Passenger Duty - Northern Ireland rates