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
Find out if you have to pay Air Passenger Duty, the rates and how to register and submit returns

Rates for Air Passenger Duty
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)

Pay Air Passenger Duty
How to pay Air Passenger Duty (APD) and the time it takes for payment to reach HM Revenue and Customs (HMRC)

Record keeping for Air Passenger Duty
Records and paperwork you must keep if you’re a passenger plane operator

Exemptions from Air Passenger Duty
Check which types of passengers or flights are exempt from Air Passenger Duty

Estimate your Air Passenger Duty
Check which types of passengers or flights are exempt from Air Passenger Duty

Send your Air Passenger Duty Return
Use the online service to send your Air Passenger Duty Return (APD2)

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

Assessments, penalties and appeals for AIr Passenger Duty
How and why HMRC raises assessents, applies penalties and charges

Air Passenger Duty manuals
Public access to Air Passenger Duty guidance used internally by HM Revenue and Customs (HMRC)

Air Passenger Duty: Tax Information and Impact Notes
Tax Information and Impact Notes (TIINs) relating to Air Passenger Duty