{"id":13016,"date":"2023-07-08T10:31:03","date_gmt":"2023-07-08T10:31:03","guid":{"rendered":"https:\/\/www.theukrules.co.uk\/?page_id=13016"},"modified":"2023-10-17T06:50:54","modified_gmt":"2023-10-17T06:50:54","slug":"air-passenger-duty","status":"publish","type":"page","link":"https:\/\/www.theukrules.co.uk\/rules\/employment\/taxation\/vat\/shopping\/air-passenger-duty\/","title":{"rendered":"Air Passenger Duty Rates | APD TAXES Reduced, Standard, Higher"},"content":{"rendered":"

APD RATES<\/strong>: In most cases, the price of flights bought in the United Kingdom includes Air Passenger Duty.<\/p>\n

The UK Government first introduced APD in the 1993 November Budget. It came into force exactly one year later to raise extra revenue from the flight travel sector.<\/p>\n

The amount of duty you pay varies with the distance you fly and what flight class you travel in.<\/p>\n

Some exceptions on APD taxes apply to flights from Northern Ireland and the Scottish Highlands and Islands.<\/p>\n

Note<\/strong>: UK Value Added Tax<\/a> does not apply to any flights costs.<\/p>\n

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Reduced APD Rates<\/h2>\n

In most cases the reduced rate applies to the lowest flight class of travel on the plane. Often this is the Economy Class. The exception is if there is more than 40 inches (100 cm) between each row of seats.<\/p>\n

Note<\/strong>: This does not include the space created by emergency exits.<\/p>\n