Answers · UK 2025/26
What is Air Passenger Duty in the UK for 2026/27?
Air Passenger Duty (APD) is a tax on flights departing UK airports. For 2026/27 the rates are frozen: Band A (up to 2,000 miles) -- Economy £16, Business/First £26. Band B (2,001-5,500 miles) -- Economy £88, Business/First £216. Band C (5,501+ miles) -- Economy £106, Business/First £264. APD is charged per passenger, not per flight.
Full answer
Air Passenger Duty is an excise duty charged on passengers departing from UK airports, governed by Finance Act 1994. The duty is levied on the airline and passed to passengers through ticket prices. For 2026/27 the rates are unchanged from 2025/26. **2026/27 APD rates by destination band:** | Band | Distance from London | Economy | Premium Economy | Business/First | |---|---|---|---|---| | A | Up to 2,000 miles | £16 | £26 | £26 | | B | 2,001-5,500 miles | £88 | £216 | £216 | | C | 5,501+ miles | £106 | £264 | £264 | Distance is measured from London to the capital city of the destination country. Band A covers most European destinations. Band B covers the US East Coast, Caribbean, and parts of Asia. Band C covers Australia, New Zealand, and very long-haul destinations. **Key points:** - APD does not apply to flights below 2,000kg maximum take-off weight, including most private light aircraft and certain small commercial charter flights - Connecting flights: passengers transiting through a UK airport (with a boarding pass covering the onward journey) are generally exempt - Refunds: if your flight is cancelled or you do not travel, the airline must refund the APD element -- though they may charge an administration fee - Children under 16 in Economy class are exempt from APD (from 1 May 2015) - Private jets (business aviation) above 2,000kg attract the higher reduced rate equivalent **Domestic flights:** APD applies to all UK domestic flights (England, Scotland, Wales, Northern Ireland, Isle of Man). The Scottish Government has explored devolution of APD but it remains a reserved tax. **Revenue:** APD raises approximately £3.5 billion per year for the Treasury and has been criticised by airlines as a disincentive to travel that cannot be offset by more fuel-efficient aircraft.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.