(FA 1994, s. 30)

Air passenger duty (APD) is an excise duty which is due on chargeable passengers being carried from a UK airport on chargeable aircraft.

The rate of APD depends on the passengers’ final destination which are allocated into bands based on the distance between London and the capital city of the destination country/territory.

Since 1 April 2015 there have been two bands:

Band A – destinations whose capital is 0–2,000 miles from London;

Band B – all other destinations.

Each destination band has three rates of duty depending on the class of travel and the type of aircraft used:

Reduced rate – applies to lowest class of travel;

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