Spring Budget 2017: increase of APD on long haul flights

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The Air Passenger Duty (APD) rates for tax years 2018-19 have been announced in the spring Budget showing continued year-on-year increase for long-haul flights, reflecting a continuous increase in the tax level for far away destinations such as Asia and Australia

The APD rates for short haul flights (0-2000 miles) have not increased for 2018-19, remaining unchanged since 2015-16.

The rates for long haul flights (2000 miles plus) have continuously increased since APD was first introduced in 1994. The new rates for 2018-19 show an increase of £3 on the reduced rate, £6 on the standard rate and £18 on the higher rate.

Overall the rates have increased in line with the Retail Price Index (RPI) and will not have any cost to the Exchequer.

APD rates from 1 April 2018

Bands (distance in miles from London)

Reduced rate (lowest class of travel)

Standard rate (1) (other than the lowest class of travel)

Higher rate (2)

Band A (0-2000 miles)

£13

£26

£78

Band B (over 2000 miles)

£78

£156

£468

(1) If any class of travel provides a seat pitch in excess of 1.016 metres (40 inches) the standard rate is the minimum rate that applies.

(2) The higher rate applies to flights aboard aircraft of 20 tonnes and above with fewer than 19 seats.

Air passenger duty: changes to rates is available here

Amy Austin | Reporter, Accountancy Daily [2016-2019]

Amy Austin was reporter, Accountancy Daily and Accountancy magazine, published by ...

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