V19.111 Rate of duty

Rate of duty

V19.111 Rate of duty

Introduction

Air passenger duty is chargeable on the carriage1 of each chargeable passenger2 at the appropriate rate as detailed below3.

Period to 31 March 2015

Prior to 31 March 2015, there were four destination Bands for determining the rate of duty payable and three rates of APD for each band. The rate of duty varies according to the class of travel4, and according to the country in which the journey ends.

Rates of APD for each band are based on the distance from London in miles. Prior to 31 March 2015 the bands were

Band A(0–2000 miles)
Band B(2001–4000 miles)
Band C(4001–6000 miles)
Band D(over 6000 miles)

Period from 1 April 2015

With effect from 1 April 2015, the number of Air Passenger Duty bands has been reduced. The Band A Territories remain unchanged however; Band B, C and D Territories have been merged in to a single Band B.

Band A(0–2000 miles)
Band B(over 2000 miles)

Band A Territories (pre and post 1 April 2015)

Albania

Algeria

Andorra

Austria

Azores

Belarus

Belgium

Bosnia and Herzegovina

Bulgaria

Croatia

Cyprus

Czech Republic

Denmark (including the Faroe Islands)

Estonia

Finland

Former Yugoslav Republic of Macedonia

France (including Corsica)

Germany

Gibraltar

Greece

Greenland

Guernsey

Hungary

Iceland

Isle of Man

Italy (including Sicily and Sardinia)

Jersey

Latvia

Libya

Liechtenstein

Lithuania

Luxembourg

Malta

Moldova

Monaco

Montenegro

Morocco

Netherlands

Norway (including Svalbard)

Poland

Portugal (including Madeira)

Republic of Ireland

Republic of Kosovo

Romania

Russian Federation, west of the Urals

San Marino

Serbia

Slovak Republic

Slovenia

Spain (including the Balearic Islands and the Canary Islands)

Sweden

Switzerland

Tunisia

Turkey

Ukraine

Vatican City

Western

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