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19th February 2014
Current UK Air Passenger Duty rates and information
Air Passenger Duty – 1 April 2013 changes
From 1 April 2013, Air Passenger Duty (APD) will be extended to include private jets and other smaller aircraft with an authorised take off weight of 5.7 tonnes or more. From this date, if you operate an avtur-fuelled fixed wing aircraft, taking off from a UK airport carrying passengers, you will be required to register for APD within 7 days of the flight occurring.
APD is normally declared and paid monthly. Registration forms and detailed guidance on APD, including exemptions and how to register, are included in Notice 550 available here. Failure to register with HM Revenue & Customs may result in financial penalties being applied.
If your APD liability for the year is likely to be £500,000 or less, you can apply to use the Annual Accounting Scheme. Guidance on the Scheme is contained in Notice 552, available here.
If you are likely to make no more than 12 or fewer flights a year from UK airports and your duty liability for the year will not exceed £5000, you may not need to register. You may use the Occasional Operator Scheme and complete a combined registration notification and payment form (APD6) instead. You will need to submit this completed form within 7 days of each flight. Further guidance and the relevant form are available here.
If having read the above guidance you still have queries, please contact the APD Central Assurance Team on 01895 817339/817226 or email APDHelpdesk@hmrc.gsi.gov.uk.