APD is a specific duty of excise, under the care and management of HMRC, levied on civil airlines and other aircraft operators on their carriage of passengers on flights from airports in the UK. The airlines invariably pass on the duty to the passengers.

The duty is a flat rate dependent upon the passenger’s class of travel and destination. There are three rates as follows:

Reduced rate – for travel in the lowest class of travel available on the aircraft;

Standard rate – for travel in any other class of travel; and

Higher rate – for travel in aircraft of 20 tonnes or more equipped to carry fewer than 19 passengers.

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