Air Passenger Duty

Please note: Air Passenger Duty guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Air Passenger Duty for plane operators(link is external)
Find out if you have to pay Air Passenger Duty, the rates, and how to register and submit returns.

Record keeping for Air Passenger Duty(link is external)
Records and paperwork you must keep if you're a passenger plane operator.

Appoint a representative if you're an overseas plane operator (Notice 550)(link is external)
You need to appoint an administrative or fiscal representative if you’re liable for Air Passenger Duty but you are not based in the UK.

Register if you fly passengers occasionally(link is external)
Use the Occasional Operator Scheme to report and pay Air Passenger Duty if you operate less than 12 flights a year.

Rates for Air Passenger Duty(link is external)
Check which rates of Air Passenger Duty you need to pay if you're a plane operator, and how to fill in your return to HM Revenue and Customs (HMRC).

Historic rates for Air passenger Duty(link is external)
Check which Air Passenger Duty rates apply for years earlier than the current year.

Exemptions from Air Passenger Duty(link is external)
Check which types of passengers or flights are exempt from Air Passenger Duty.

Air Passenger Duty and connected flights(link is external)
Check which flights to treat as connected for Air Passenger Duty Returns and payments.

Estimate your Air Passenger Duty(link is external)
Check which types of passengers or flights are exempt from Air Passenger Duty.

Plan a sampling method for Air Passenger Duty(link is external)
Find out how to use sampling to calculate Air Passenger Duty using a Special Accounting Scheme.

Send your Air Passenger Duty as an occasional operator(link is external)
Apply for the Occasional Operator Scheme and report your duty liability for all flights in a 24-hour accounting period using form APD6.

Apply for permission to submit Air Passenger Duty Returns annually(link is external)
You can choose to submit your Air Passenger Duty Return annually if you estimate that you will not be liable for more than £500,000 of duty.

Assessments, penalties and appeals for Air Passenger Duty(link is external)
How and why HMRC raises assessments, applies penalties and charges.