APD ― registration

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • APD ― registration
  • Registering for APD
  • Occasional operator scheme
  • Representatives
  • Security

This guidance note provides an overview of how to register for Air Passenger Duty (APD). This note should be read in conjunction with the Air Passenger Duty ― overview, Air Passenger Duty ― annual accounting and special accounting scheme and Air Passenger Duty ― records and returns guidance notes.

Registering for APD

If an operator operates a chargeable aircraft which is used to transport chargeable passengers from any UK airport, including Norther Ireland, it will be required to register for APD. Registration is also required for operators who operate long-haul flights from Northern Ireland as well.

Air Passenger Duty Regulations 1994, SI 1994/1738 (as amended); Air Passenger Duty (Connected Flights) Order 1994, SI 1994/1821 (as amended); Aircraft Operators (Accounts and Records) Regulations 1994, SI 1994/1737 (as amended); Air Passenger Duty (Extended Schemes) Regulations 1995, SI 1995/1216; Air Passenger Duty (Designated Region of the United Kingdom) Order 2001, SI 2001/808; De Voil Indirect Tax Service V19.101 (all subscription sensitive); Excise Notice 550 

If the operator operates no more than 12 flights per annum and has an APD liability of less than £5,000 then it might be eligible to use the occasional operator payment and notification process which is outlined below.

When must the operator register?

Operators who are operating a flight that is liable to APD must ensure that they have registered within seven days of that flight taking place. Operators can register before the flight takes place where preferable. If the operator fails to notify HMRC of a requirement to register before the seven-day deadline, it could be liable to a penalty for failure to notify (see below).

The APD registration will be effective from the first day of the month in which the chargeable flight took place.

Registration process

Operators needing to register for APD must complete and submit

More on Air Passenger Duty: