United Kingdom Advance Passenger Duty (UK-APD): Business Aviation Guide
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All aircraft departing the United Kingdom (UK) are required to assess and pay duty per passenger on a recurring basis. The tax applies to each passenger departure outbound from the UK.
UK-APD (Air Passenger Duty) is a per-passenger duty that must be paid to HM Revenue & Customs (HMRC) for qualifying business aircraft departures from most UK airports.
UK-APD Applicability
UK-APD applies to all passengers departing the UK on fixed-wing aircraft weighing 5.7 metric tons or more.
It is applicable to passengers only (not crew) of both private non-revenue and charter (non-scheduled commercial) flights.
UK-APD Exemptions
UK APD exemptions exist for emergency, training, military, humanitarian, search-and-rescue, and air ambulance flights. Diplomatic flights must pay the duty, but it may be reclaimed from the Foreign & Commonwealth Office by the appropriate government. Aircraft operating as Head of State are exempt if properly indicated in the ICAO flight plan.
UK APD does not apply to cargo flights. There’s a general exemption for aircraft under 5.7 metric tons (12,500 lbs.) MTOW, as well as for passengers in transit or on technical stops with no boarding or disembarkation.
UK-APD Rates
Update for 2026
The UK’s 2024 budget announced a significant increase in APD rates for private jet users effective April 1, 2026. Rates for higher-weight business aircraft will rise by roughly 50%, reflecting the government’s aim to impose greater charges on luxury travel.
The following are the published APD rates:
| Bands (miles from London) | Reduced rate | Standard rate (1) | Higher rate (2) |
|---|---|---|---|
| Domestic band | £8 | £16 | £142 |
| Band A (0–2,000 mi.) | £15 | £32 | £84 |
| Band B (2,001–5,500 mi.) | £102 | £244 | £1,097 |
| Band C (over 5,500 mi.) | £106 | £253 | £1,141 |
Bands: Each band represents approximate distance from London.
Reduced rate: Applies to the lowest class of travel unless seat pitch exceeds 40 inches.
Standard rate: Applies to any higher class of travel or seat pitch over 40 inches.
Higher rate: Applies if passengers are carried on aircraft ≥ 20,001 kg MTOW and fewer than 19 seats.
Update for 2027 – Expansion of Higher-Rate APD
Effective April 1, 2027, the UK government will expand its higher-rate Air Passenger Duty to all business jets with a maximum takeoff weight of 5.7 tonnes or greater. Previously, the higher rate applied only to aircraft over 20 tonnes. This change will bring many midsize and light jets into the higher-rate category.
According to the government’s November 26, 2025 budget announcement, long-haul private flights could see APD charges of £1,130 – £1,180 per passenger. The change is described as an effort to ensure “private jets are taxed equally and make a fairer contribution to the public finances.”
Industry groups have expressed concern that the expanded APD will increase operating costs, discourage foreign investment, and negatively affect sustainable aviation initiatives. The government counters that most smaller aircraft affected tend to operate shorter routes that fall into lower distance bands, providing proportionality within the APD framework.
How UK-APD Impacts Your Operations
APD is based on aircraft MTOW, seat pitch, and distance from London to the destination country’s capital. The two primary MTOW categories were previously 5,700–20,000 kg and 20,001 kg and above but will merge into a single higher-rate category from April 2027.
For example:
- A 0–2,000 mi. Band A flight in a midsize jet ≥ 5.7 t will be subject to the higher rate once the rule takes effect.
- Long-haul Band C operations (> 5,500 mi.) could incur charges around £1,130–£1,180 per passenger.
Registering for UK-APD
Operators must register with HMRC to pay APD. Typical lead time is 7–10 days. Applications are filed by email and should include:
- Inbound and outbound itineraries with ATAs/ATDs
- Passenger manifest information
- Letter of authorization
- Third-party payment details if using a foreign bank
- Pre-certified HMRC operator account information
- Per-leg flight details and itinerary
Paying UK-APD
APD is a departure-based tax, not an arrival tax. In some cases, your ground handler may process payment on your behalf. Payments are made to HMRC as the governing authority for APD collection.
Operators can choose between per-flight, semi-annual, or annual payment options based on average passenger load:
- Annual accounting scheme: For operators with annual UK APD liability under £500,000.
- Occasional operator’s scheme: For operators with 12 or fewer flights per year and liability of £5,000 or less.
Potential Challenges
If UK APD is not filed or paid correctly, operators risk tax penalties and operational restrictions to and from the UK. Penalties are administered by HMRC and may include fines or interest charges for late submission.
Universal Global Regulatory Services Can Help
Universal’s Global Regulatory Services team offers a streamlined UK-APD filing and payment service that saves time and reduces the risk of non-compliance. This service is especially valuable for operators with frequent UK departures who need accurate and on-time filings.
Our team and London-based experts process thousands of UK departures per year and can help you minimize administrative burden and avoid costly APD penalties.
