Currently only a small number of private jets pay the higher rate of air passenger duty (APD) as many private jet journeys do not meet the criteria for the higher rate. As a result these passengers pay the same APD rates as commercial airline passengers.

Under the new plans, approximately 1,500 annual flights will be captured by the proposed changes to the higher rate, which sees the ADP charge double from £647 to £1,097 for the longest flights.

The decision to extend the scope of the tax followed consultation last autumn.