V19.202 Air Passenger Duty and connected flights
HMRC treats connected flights as one journey and charge Air Passenger Duty according to the passenger's final destination.
The amount of Air Passenger Duty due is based on the rate band of the final destination of a connected flight and the class of travel. If a passenger travels in more than one class on their journey, the standard rate is due on the whole journey.
It does not matter how many flights passengers take to reach their destination, as long as the flights are connected. Connected flights must be shown on the same ticket or on conjunction tickets and meet the time-related rules.
In all cases, the plane operator for the first flight pays duty on the whole journey.
If the first flight of a connected journey is exempt, then the whole journey is exempt from duty.
There are different rules used to work out if flights are connected, depending on whether they're domestic or international connections. The 4 types of flights are:
• a domestic connection where both are UK domestic flights
• a domestic connection from an