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APD is an excise duty which is due on chargeable passengers being carried from a UK airport on chargeable aircraft. From 1 April 2013 APD has been extended to apply to passengers carried on board aircraft of 5.7 tonnes or more, irrespective of whether they were carried for a fee.
The rate of APD depends on the passengers' final destination. There are four destination bands based on the distance between London and the capital city of the destination country/territory. From 1 April 2013 each destination band has three rates of duty depending on the class of travel and the type of aircraft used, so there are 12 different rates of duty in total.
The rates of duty are shown in Notice 550 Air Passenger Duty. The Notice also explains what chargeable passengers and aircraft are and contains a list of countries/territories and the bands they fall into.
If you operate chargeable aircraft which are used to carry chargeable passengers from UK airports you must register for APD. However if you make 12 flights or fewer in a year and your estimated APD liability for the year is £5,000 or less, you can use the Occasional Operator Scheme, which allows you to declare and account for APD on flight(s) over a 24 hour period.
You need to complete Registration Form APD1 which is available online or from the Excise and Customs Helpline on Tel 0300 200 3700.
Once you have completed the APD1 please send it to the APD Central Collection Unit at the following address:
HM Revenue & Customs
APD Central Collection Unit
21 Victoria Avenue
Telephone: 03000 592 688
Fax: 03000 594 273
You should register before your chargeable flights begin, but the latest you can register is within seven days of a chargeable flight taking place, that is, when you carry a chargeable passenger on a chargeable aircraft. If you fail to do this you may have to pay a penalty.
Your registration will become effective from the first day of the month in which you make a chargeable flight.
Once you have registered HM Revenue & Customs will send you a return, usually every month, for you to complete and send back with payment for any duty due.
If your estimated annual APD liability does not exceed £500,000 then you may be eligible to use the APD annual accounting scheme.
Further information on this scheme can be found in Notice 552 Air Passenger Duty annual accounting
You must be able to show from the records you keep that the amount declared on the APD return is a true and fair account of your APD liability.
As well as your normal business records you need to keep:
You may also need to keep additional records if you are allowed to work out your duty using a special scheme.
You will find full details of the records you need to keep in Notice 550 and Notice 551 Special accounting schemes for Air Passenger Duty (APD).
We have produced Notices that cover various aspects of the duty:
You can access these and other notices from the Library area of the HMRC website. If you are in any doubt or would like further help you can ring the Excise and Customs Helpline on Tel 0300 200 3700. Opening hours 8.00 am to 6.00 pm, Monday to Friday. Closed weekends and bank holidays
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