Glossary · UK
What is Air Passenger Duty (APD)?
An excise duty charged on passengers departing from UK airports, with rates varying by destination band and class of travel.
Full Definition
Air Passenger Duty (APD) is an excise duty charged on passengers departing from UK airports, introduced in 1994. It is paid by the airline and typically passed on to the passenger in the ticket price. Rates depend on the distance of the destination from London (using the capital city of the country of final destination) and the class of travel. For 2026/27 the standard economy rates are: Band A (destinations up to 2,000 miles from London) GBP 16; Band B (2,001 to 5,500 miles) GBP 88; Band C (over 5,500 miles) GBP 106. Reduced rates apply to economy class, while higher rates apply to premium economy, business and first class seats. From 2023, a domestic rate applies to flights between UK airports, with a reduced rate intended to support connectivity. Private jets and charter flights above a certain maximum take-off weight face different rates. Children under 16 in economy seats on domestic and short-haul flights were exempted from APD from April 2016, and the exemption was extended to all economy seats for under-16s in 2019. APD is collected and remitted to HMRC by airlines on a quarterly basis. It is one of the highest aviation taxes in the world and has been subject to regular debate regarding its impact on connectivity and tourism.