What is Air Passenger Duty?

How is Air Passenger Duty calculated?

The duty is charged per passenger, and the band is set by the final destination of the journey rather than by the airport where the passenger boards [1]. On a single flight, the final destination is where that flight ends [1]. Where a journey is made up of connected flights, the final destination is where the last flight ends and is not followed by a connected flight [1].

For a plane operator, HMRC sets out the calculation in three steps: work out the number of passengers in each band, less any exempt passengers; identify the class of travel for each passenger and whether they are carried in a plane that attracts the higher rate; then apply the relevant rate to that number to get the amount of duty owed [1].

Because the operator declares the duty to HMRC on its return [1], Air Passenger Duty sits alongside, but apart from, the commercial items collected inside a ticket. The guide to airline award taxes and surcharges covers those carrier and airport charges, such as a fuel surcharge or an airport concession recovery fee.

Which destination band does a flight fall into?

Up to 31 March 2023 there were two bands: A for destinations between 0 and 2,000 miles from London, and B for anything over 2,000 miles [1]. From 1 April 2023 there are four: a domestic band for destinations in England, Scotland, Wales and Northern Ireland only, plus international bands A, B and C for all other destinations [1].

Band A covers all destinations in the EU and EEA plus a published list of others that includes Switzerland, Turkey, Ukraine, Morocco, Tunisia, Libya, Algeria, Serbia, Gibraltar, the Channel Islands, the Isle of Man, the Balearic Islands, the Canary Islands, Madeira and the Azores [1]. Band B is a published list that includes the United States (including Puerto Rico and the US Virgin Islands), Canada, China, India, the United Arab Emirates, Brazil, Kenya, Nigeria and Saudi Arabia [1]. Any other destination falls into band C [1].

What are the Air Passenger Duty rates for 2026 and 2027?

Each band carries three rates, applied according to class of travel and seat pitch [1]. The tables below give the rates for flights starting at UK airports, excluding Northern Ireland and the Scottish Highlands and Islands region, which are treated separately [1].

The 2027 figures were added in the 1 April 2026 update, when the 2025 rates were moved to separate guidance on historic rates [1]. As of 18 October 2026, the 1 April 2026 rates are the ones in force, with the 2027 rates already published [1].

How do cabin class and seat pitch change the rate?

HMRC defines seat pitch as the distance from any point on one seat to the exact same point on the seat in front of or behind it [1]. That measurement, together with the class of travel, decides which of the three rates applies [1]:

• Reduced rate — travel in the lowest class of travel available on the plane, where the seat pitch is less than 1.016 metres (40 inches) [1].
• Standard rate — any other class of travel, or travel where the seat pitch is more than 1.016 metres (40 inches) [1].
• Higher rate — travel in planes of 20 tonnes or more equipped to carry fewer than 19 passengers [1].

Passengers are in different classes of travel when they have different standards of comfort, service, privacy or amenities [1]. Where a plane has separate cabins or seating areas, a passenger is not in a higher class simply because they get a better seat at no extra cost on a first-come, first-served basis, whether at booking or when boarding [1]. Seats bought from a tour operator as part of a package are not a different class from seats bought on a flight-only basis [1].

Several extras leave the class of travel unchanged on their own: buying goods and services on board unless they add up to an upgrade; paying to choose a seat, as long as it is not a better class of seat; paying to sit next to an empty seat, or paying for an empty seat; and extra legroom where the seat is not separated from the ordinary seats and no other benefits are linked to it [1]. Pre-booking, shorter check-in times, fast-track security, priority boarding, lounge access, airport transfers and better baggage allowances also do not affect class by themselves, though any of them may do so if it forms part of a package of benefits [1].

A paid upgrade at any stage of the journey puts the passenger in the higher class [1]. The same applies to a free upgrade carrying an element of entitlement or priority not enjoyed by other standard-class passengers, while a passenger given a free upgrade with no expectation of, or entitlement to, one stays in standard class [1].

Seat pitch varies by aircraft and cabin in practice: EVA Air publishes 31–33 inches in Economy Class, 38 inches in Premium Economy Class and 43 inches in Royal Laurel Class on its Boeing 777-300ER [2]. For business jets, HMRC sets out how to measure pitch on facing and side-facing seats, and for private jets with seats both above and below 40 inches it sets out how many passengers take the standard rate and how many take the reduced rate [1].

When is Air Passenger Duty not charged?

• Direct long-haul flights from Northern Ireland. No duty is paid where the passenger's journey begins at an airport in Northern Ireland, the first part of the journey is to a destination that is neither in the UK nor in band A, and that part is direct and does not connect elsewhere beforehand [1].
• Reporting for those flights. They are not declared on the return; the operator gives the information quarterly in a separate spreadsheet to HMRC's Central Assurance Team, and still completes returns for domestic flights, band A flights and indirect flights to band B and C destinations [1].
• Rates from Northern Ireland. In the schedule from 1 April 2026, direct band B and band C departures from Northern Ireland carry a £0 rate, while indirect journeys carry the full band B or band C rate [1].
• Scottish Highlands and Islands. Flights starting in that region are outside the main UK rate table, and HMRC publishes separate guidance on Air Passenger Duty there [1].

Frequently asked questions

Is Air Passenger Duty the same as an airline surcharge?

No. Air Passenger Duty is charged on each passenger and calculated from the destination band and the class of travel [1], whereas a carrier-imposed item such as a fuel surcharge is priced by the airline itself.

Is the duty charged twice on a connecting journey?

The band follows the final destination: where a journey is made of connected flights, the final destination is where the last flight ends and is not followed by a connected flight [1].

Does paying for extra legroom or lounge access change the rate?

Not on its own. HMRC lists seat-selection fees, extra legroom where the seat is not separated from the ordinary seats and has no other benefits attached, lounge access, fast-track security, priority boarding and better baggage allowances as items that do not by themselves change the class of travel, though they can if they form part of a package of benefits [1].

How often do the rates change?

Rates are published with an effective date. The schedule from 1 April 2026 is in force as of 18 October 2026, and the schedule from 1 April 2027 was added in the 1 April 2026 update, with the 2025 rates moved to historic guidance [1].

Related pages

Read next: the guide to airline award taxes and surcharges, and the glossary entries for fuel surcharge, airport concession recovery fee and customer facility charge. Browse all entries in the frequent flyer glossary.

Sources

Sources checked on 18 October 2026. It covers the UK duty only: airline-imposed surcharges and airport-imposed fees appear on separate pages, and departure taxes levied by other countries are not covered here.

1. Rates for Air Passenger Duty, HM Revenue & Customs, checked 18 October 2026
2. EVA Air Boeing 777-300ER fleet and seat information, checked 18 October 2026