UK APD Requirements as of 2018
Who’s Chargeable
A chargeable aircraft is defined as a fixed-wing aircraft with a max takeoff weight greater than or equal to 8,200 kgs (12,566 lbs) that is fueled by Jet A or A-1 fuel. The fees will be applied to all travelers who are not on the list of exemptions (see below for a list of exempt travelers). Most passengers will not fall under the list of exempt travelers and APD fees must be accounted for and paid directly by the aircraft operator or their fiscal representative in the UK. These fees apply to all non-exempt passengers, whether private or charter.
Registration Information
Who should register
You must register and pay the air passenger duty if you operate a fixed-wing plane from any UK airport that:
- Weighs 5.7 tonnes or more
- Is fuelled by kerosene
- Carries passengers, whether they’ve paid for the flight or not
When and how to register
You can register with HM Revenue and Customs (HMRC) before your first flight begins. Be sure to register no later than 7 days after the flight.
Use the online service to register. A Government Gateway account is required to sign in. Be sure to set up a Government Gateway account if needed.
If you cannot register online, you can register using the postal form. You will need to complete the form on the screen, print it, and post it to HM Revenue and Customs.
If you don’t register on time, HMRC may issue you a penalty.
Businesses based outside of the UK
If your business is based outside of the UK, you must appoint a fiscal representative. You may be asked to provide a bond if you appoint a representative for administrative purposes only.
Visit Who Should Register for more detailed information.
Occasional Operators
You can use the occasional operator scheme to report and pay duty if you operate 12 flights or fewer in a year or have a duty liability of less than £5,000. You must report and pay air passenger duty within 7 days of the first flight taking place. More information on how to report and pay your duty, and where to send it is available https://www.gov.uk/guidance/report-and-pay-air-passenger-duty-if-you-operate-flights-occasionally.
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