Please note Air Passenger Duty guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.
Air Passenger Duty for plane operators
Find out if you have to pay Air Passenger Duty, the rates, and how to register and submit returns.
Record keeping for Air Passenger Duty
Records and paperwork you must keep if you’re a passenger plane operator.
Appoint a representative if you’re an overseas plane operator (Notice 550)
You need to appoint an administrative or fiscal representative if you’re liable for Air Passenger Duty but you are not based in the UK.
Register if you fly passengers occasionally
Use the Occasional Operator Scheme to report and pay Air Passenger Duty if you operate less than 12 flights a year.
Rates for Air Passenger Duty
Check which rates of Air Passenger Duty you need to pay if you’re a plane operator, and how to fill in your return to HM Revenue and Customs (HMRC).
Historic rates for Air Passenger Duty
Check which Air Passenger Duty rates apply for years earlier than the current year.
Exemptions from Air Passenger Duty
Check which types of passengers or flights are exempt from Air Passenger Duty.
Air Passenger Duty and connected flights
Check which flights to treat as connected for Air Passenger Duty Returns and payments.
Estimate your Air Passenger Duty
Check which types of passengers or flights are exempt from Air Passenger Duty.
Plan a sampling method for Air Passenger Duty
Find out how to use sampling to calculate Air Passenger Duty using a Special Accounting Scheme.
Send your Air Passenger Duty as an occasional operator
Apply for the Occasional Operator Scheme and report your duty liability for all flights in a 24-hour accounting period using form APD6.
Apply for permission to submit Air Passenger Duty Returns annually
You can choose to submit your Air Passenger Duty Return annually if you estimate that you will not be liable for more than £500,000 of duty.
Assessments, penalties and appeals for Air Passenger Duty
How and why HMRC raises assessments, applies penalties and charges.
Air Passenger Duty enquiries
Email, call or write to HMRC if you’re an aircraft operator and need help with Air Passenger Duty, including registering and making payments and returns.
