Air Passenger Duty historical rates
Updated 28 June 2024
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1. Overview
These tables provide current and historical rates of Air Passenger Duty (APD). For detailed information on current APD rates, go to ‘Rates for Air Passenger Duty’.
The most recent duty rates are provided first followed by tables of historical rates for each change to APD rate bands.
2. Current APD Rates
Following changes to APD duty rate structure in April 2023, the destination bands were expanded to 4 by adding a Domestic band and band C. These 4 bands are defined as followed, with mileage referring to the geographical distance from London to the capital of the destination country:
- Domestic: for destinations in England, Scotland, Wales and Northern Ireland only
- Band A: 0 to 2,000 miles
- Band B: 2,001 to 5,500 miles
- Band C: over 5,500 miles
From May 2015, children under 12 were exempt from APD, and from March 2016, all children under 16 travelling in the lowest class of travel were exempt from APD.
Table 1: APD rates (Domestic and Band A) from April 2023
| Date of change | Domestic Reduced rate (£) | Domestic Standard rate (£) | Domestic Higher rate (£) | Band A Reduced rate (£) | Band A Standard rate (£) | Band A Higher rate (£) |
|---|---|---|---|---|---|---|
| 01.04.23 | 6.50 | 13.00 | 78.00 | 13.00 | 26.00 | 78.00 |
Table 2: APD rates (Band B and Band C) from April 2023
| Date of change | Band B Reduced rate (£) | Band B Standard rate (£) | Band B Higher rate (£) | Band C Reduced rate (£) | Band C Standard rate (£) | Band C Higher rate (£) |
|---|---|---|---|---|---|---|
| 01.04.23 | 87.00 | 191.00 | 574.00 | 91.00 | 200.00 | 601.00 |
3. Historical APD rates
From the 1 April 2015 to 1 April 2023 a 2 destination band structure applied, based on geographical distance from London to the capital of the destination country. Each band had 3 rates of duty depending upon the class of travel, so there were 6 different rates of duty.
Table 3: APD rates (Domestic and Band A) from April 2015
| Date of change | Band A Reduced rate (£) | Band A Standard rate (£) | Band A Higher rate (£) | Band B Reduced rate (£) | Band B Standard rate (£) | Band B Higher rate (£) |
|---|---|---|---|---|---|---|
| 01.04.15 | 13.00 | 26.00 | 78.00 | 71.00 | 142.00 | 426.00 |
| 01.04.16 | 13.00 | 26.00 | 78.00 | 73.00 | 146.00 | 438.00 |
| 01.04.17 | 13.00 | 26.00 | 78.00 | 75.00 | 150.00 | 450.00 |
| 01.04.18 | 13.00 | 26.00 | 78.00 | 78.00 | 156.00 | 468.00 |
| 01.04.19 | 13.00 | 26.00 | 78.00 | 78.00 | 172.00 | 515.00 |
| 01.04.20 | 13.00 | 26.00 | 78.00 | 80.00 | 176.00 | 528.00 |
| 01.04.21 | 13.00 | 26.00 | 78.00 | 82.00 | 180.00 | 541.00 |
| 01.04.22 | 13.00 | 26.00 | 78.00 | 84.00 | 185.00 | 554.00 |
From 1 April 2013, the higher rate applies to flights aboard aircraft of 20 tonnes and above with fewer than 19 seats, and APD applies to all flights aboard aircraft 5.7 tonnes and above. If any class of travel provides a seat pitch in excess of 1.016 metres (40 inches) the standard rate is the minimum rate that applies.
Table 4: APD higher rates from April 2013 to April 2014
| Date of change | Band A Higher rate (£) | Band B Higher rate (£) | Band C Higher rate (£) | Band D Higher rate (£) |
|---|---|---|---|---|
| 01.04.13 | 52.00 | 268.00 | 332.00 | 376.00 |
| 01.04.14 | 52.00 | 276.00 | 340.00 | 388.00 |
From 1 November 2009 until 1 April 2015 a 4 destination band structure applied, based on geographical distance from London to the capital of the destination country. Each band had 2 rates of duty depending upon the class of travel, so there were 8 different rates of duty.
From 1 November 2011, the rate of APD due for passengers travelling on direct long-haul routes departing from airports in Northern Ireland was cut, and Band A rates applied irrespective of the destination. From January 2013 the rate for direct long-haul flights from Northern Ireland was devolved and set to zero by the Northern Ireland Executive.
Table 5: APD standard rates from November 2009 to April 2014
| Date of change | Band A Standard rate (£) | Band B Standard rate (£) | Band C Standard rate (£) | Band D Standard rate (£) |
|---|---|---|---|---|
| 01.11.09 | 22.00 | 90.00 | 100.00 | 110.00 |
| 01.11.10 | 24.00 | 120.00 | 150.00 | 170.00 |
| 01.04.12 | 26.00 | 130.00 | 162.00 | 184.00 |
| 01.04.13 | 26.00 | 134.00 | 166.00 | 188.00 |
| 01.04.14 | 26.00 | 138.00 | 170.00 | 194.00 |
Table 6: APD reduced rates from November 2009 to April 2014
| Date of change | Band A Reduced rate (£) | Band B Reduced rate (£) | Band C Reduced rate (£) | Band D Reduced rate (£) |
|---|---|---|---|---|
| 01.11.09 | 11.00 | 45.00 | 50.00 | 55.00 |
| 01.11.10 | 12.00 | 60.00 | 75.00 | 85.00 |
| 01.04.12 | 13.00 | 65.00 | 81.00 | 92.00 |
| 01.04.13 | 13.00 | 67.00 | 83.00 | 94.00 |
| 01.04.14 | 13.00 | 69.00 | 85.00 | 97.00 |
With effect from 1 April 2001, new standard and reduced rates of duty were introduced for both Economic European Area (EEA) and Non EEA destinations and an exemption applying to the return leg of a domestic flight was removed. The lowest rates of duty apply to the lowest class of travel of any flight.
| Date of change | EEA Destinations Reduced rate (£) | EEA Destinations Standard rate (£) | Non-EEA Destinations Reduced rate (£) | Non-EEA Destinations Standard rate (£) |
|---|---|---|---|---|
| 01.04.01 | 5.00 | 10.00 | 20.00 | 40.00 |
| 01.02.07 | 10.00 | 20.00 | 40.00 | 80.00 |
Between 1 November 1994 and 31 March 2001 a lower rate applied where passengers were travelling to a UK destination or within the EEA and other closely connected destinations. A higher rate applied in all other cases.
| Date of change | Lower rate (£) | Higher rate (£) |
|---|---|---|
| 01.11.94 | 5.00 | 10.00 |
| 01.11.97 | 10.00 | 20.00 |