Air passenger duty rates
Air Passenger Duty is charged based on a band that is determined by the distance of the capital city of the destination country in miles from the UK. Please see note regarding Northern Ireland.
From 1 April 2021
Band and distance of capital city of destination country in miles from the UK | In the lowest class of travel (reduced rate) | In other than the lowest class of travel (standard rate) | Higher rate |
Band A (0-2,000) | £13 | £26 | £78 |
Band B (more than 2,000) | £82 | £180 | £541 |
Rates for flights starting in Northern Ireland
You don’t pay duty on direct long-haul flights departing from airports in Northern Ireland. A flight is a ‘direct long-haul flight’ when:
- the passenger’s journey begins from an airport in Northern Ireland
- the first part of the journey is to a destination outside band A
- that part of the journey is direct and doesn’t connect elsewhere beforehand.
Scotland
The above rates apply until further notice. An announcement regarding the Scottish Air Departure Tax will be made in due course.
Information
- Business
- Personal
- Tax
- Spring Budget 2021
- Tax rates and allowances
- Key dates and deadlines
- Income tax
- Corporation tax
- Inheritance tax
- Capital gains tax
- Value added tax
- National insurance contributions
- Residential property letting
- Main capital allowances
- Patent box
- Business deductions
- Penalties for late returns
- Trusts and settlements
- Non domiciled individuals
- Mileage allowances
- Vehicle benefits
- Vehicle duties
- Pension premiums
- EIS SEIS and VCT
- ISAs
- Stamp and property taxes
- Air passenger duty rates
- Landfill tax
- Charitable giving
- Annual tax on enveloped dwellings
- Diverted profits tax
- Tax credits
- State pension
- VAT
- PAYE and NI
- IR35
- Tax and business calendar
- Budgets and Statements archive
- Calculators