The short answer
UK Air Passenger Duty rates from 1 April 2027: domestic, Band A, B and C fares, reduced and standard classes, higher-rate flights and private-jet changes.
For flights starting from most UK airports, Air Passenger Duty (APD) rates increase from 1 April 2027. The 2027/28 rates are set by destination band and travel class: domestic, Band A, Band B or Band C, with reduced, standard and higher rates.
The published 2027/28 rates range from £8.26 for a reduced-rate domestic flight to £1,178.20 for a higher-rate Band C flight. APD is a duty charged to aircraft operators, so the amount shown on a ticket may be included in the fare rather than displayed as a separate passenger charge.
The UK Tax Changes 2027/28 guide covers the wider tax-year measures. This page focuses only on APD rates, destination bands, class rules and the separate private-jet policy.
Rates start 1 April 2027
Four destination bands
Class changes the rate
Air Passenger Duty rates from 1 April 2027
These are the published rates for flights starting from UK airports, excluding the separate Northern Ireland direct-long-haul treatment:
| Destination band | Reduced rate | Standard rate | Higher rate |
|---|---|---|---|
| Domestic | £8.26 | £16.52 | £146.63 |
| Band A: 0–2,000 miles | £15.49 | £33.04 | £146.63 |
| Band B: 2,001–5,500 miles | £105.33 | £251.95 | £1,132.76 |
| Band C: over 5,500 miles | £109.46 | £261.25 | £1,178.20 |
The destination band is based on the distance from London to the capital city of the destination country. The domestic band covers destinations within England, Scotland, Wales and Northern Ireland.
For 2027/28 and later years, the published policy rounds APD rates to the nearest penny. A ticket booked before April 2027 may still be priced under the airline's own fare and booking rules, but the duty applicable to the flight depends on when the chargeable passenger is carried.
What do reduced, standard and higher rates mean?
The rate is not determined only by the destination. APD also distinguishes the class of travel and, for higher rates, the aircraft and seating characteristics.
- Reduced rate generally applies to the lowest class of travel available on the aircraft.
- Standard rate applies to other classes of travel, subject to the detailed seat-pitch rules.
- Higher rate applies to specified higher-rate aircraft and passenger categories, with the published policy expanding the private-jet scope from April 2027.
The reduced rate is therefore not a general “economy ticket” label that overrides every aircraft or fare condition. Airlines and operators determine the correct duty treatment under the legislation and may include it in the fare rather than showing a line called APD.
Worked examples using the published table
These examples show APD only. They do not estimate the underlying flight price, airport charges, fuel surcharges or airline fees.
Example 1 — one Band A passenger at the standard rate. The APD component is £33.04 for a chargeable passenger on a Band A flight at the standard rate.
Example 2 — two Band B passengers at the reduced rate. The APD component is 2 × £105.33 = £210.66. The actual ticket may combine or display the amount differently.
Example 3 — one Band C passenger at the standard rate. The APD component is £261.25. This is not the total cost of the journey and does not decide whether the route is financially worthwhile.
| Scenario | APD rate | Passenger count | APD component |
|---|---|---|---|
| Band A, standard | £33.04 | 1 | £33.04 |
| Band B, reduced | £105.33 | 2 | £210.66 |
| Band C, standard | £261.25 | 1 | £261.25 |
Northern Ireland and direct long-haul flights
Northern Ireland has a specific APD treatment. Direct long-haul flights departing from Northern Ireland do not carry APD when the journey begins at a Northern Ireland airport and the first flight segment is direct to a destination outside the UK or Band A.
That exemption is narrower than “all flights from Northern Ireland are tax-free”. Domestic, Band A and indirect flights to Band B or Band C can still require APD returns under the relevant rules. A passenger comparing airports should check the route structure, not only the destination name.
The Northern Ireland rules also involve separate reporting by the aircraft operator. This guide does not replace the operator's duty return or confirm the treatment of a particular connection.
Private jets and the higher rate from April 2027
The government has published a measure to extend the higher APD rate to private or business jets of 5.7 tonnes or more from April 2027. Existing higher-rate rules use a different aircraft threshold, so this is a scope change rather than a new passenger destination band.
The private-jet policy has its own detailed definitions and draft legislation. Do not apply the higher rate to every business aircraft solely because it is used privately, and do not assume that a commercial airline flight becomes higher-rate because it has a premium cabin. The aircraft, seating capacity, weight and operator facts determine the treatment.
The policy was announced alongside the 2027/28 rate table and is subject to the detailed legislative and operational rules. Operators should use the current HMRC policy paper and draft legislation when preparing their returns.
How APD differs from other travel charges
APD is only one component of a flight price:
| Charge | What it relates to |
|---|---|
| Air Passenger Duty | A UK duty on chargeable air passengers and qualifying aircraft operations |
| Airport passenger or security charges | Charges set through airport and airline arrangements |
| Fuel or carrier surcharge | Airline pricing, not the APD rate table |
| VAT | A separate tax question whose treatment depends on the supply and route |
Do not use the APD rate as a proxy for the total cost of a holiday or business trip. For household planning, enter the complete ticket price and other travel costs into your budget rather than adding APD a second time if it is already included in the fare.
Journey date, connections and class evidence
The rate table must be matched to the date the chargeable passenger is carried, the departure airport and the itinerary. A booking date is not a substitute for the flight date. For a connection, check the first flight, the final destination and the APD treatment of the journey under the current HMRC rules. A route that changes at a UK airport or through another country may not be analysed correctly from the final destination alone.
Keep the ticket, itinerary, cabin or seat information and any operator explanation used to select the rate. “Premium economy”, “business” and “first” labels can describe different products between airlines. The relevant APD class and seat-pitch conditions are statutory questions. A passenger should ask the carrier about an unexpected tax line; an operator should retain the basis for the return.
Children, exemptions and chargeable passengers
APD is not charged in exactly the same way for every person on every aircraft. HMRC publishes exemptions and reduced treatments for particular children, classes, aircraft and journeys. A child exemption can depend on age and the lowest class of travel, so do not subtract a child from a family booking without checking the current rule and the ticket details. Other exemptions may apply to crew, certain connecting journeys, disabled passengers or specific aircraft operations.
The operator is responsible for deciding whether a passenger is chargeable and for accounting for the duty. A passenger-facing calculator can show the published rate but cannot decide whether an exemption applies. For a group booking, keep a passenger schedule with ages, classes and route segments where those facts affect the APD treatment.
Operator reporting and corrections
Aircraft operators should use the current HMRC guidance for registration, accounting periods, returns, payment and records. If a route, aircraft, passenger category or private-jet classification changes, revisit the return rather than copying the previous period's rate. Retain the calculation, passenger or flight records, evidence for a Northern Ireland direct-long-haul treatment and any correspondence with HMRC.
Where a ticket is changed, cancelled or refunded, the APD treatment may require a separate review. Do not assume that refunding the fare automatically reverses the duty or that an airline's commercial credit note settles the tax position. Follow the current operator guidance and record the adjustment against the original journey and return period.
Planning with APD without double counting
For a passenger comparing routes, first decide whether the quoted fare already includes taxes and charges. If it does, do not add the APD table again. If a business is modelling an operator cost, show APD separately from airport charges, fuel surcharges, handling, VAT and the base fare. Label each amount as a published rate, an operator estimate or a confirmed ticket amount.
The £8.26 to £1,178.20 range is therefore a rate-table range, not a promise about a booking price. A change in destination, aircraft, class, age exemption or departure date can change the duty while the advertised fare changes for unrelated commercial reasons. Use the current HMRC table when the itinerary is fixed.
Common mistakes
- Using the 2026/27 rate table for a flight from 1 April 2027 — the rates and penny rounding change.
- Assuming every international flight is Band C — Bands A, B and C depend on the distance rule.
- Assuming “economy” always means reduced rate — the lowest-class and seat-pitch rules determine the rate.
- Treating APD as the full ticket price — the duty is only one component of the fare.
- Extending the Northern Ireland exemption to all flights — the direct-long-haul conditions matter.
- Applying the private-jet change to commercial premium cabins — the higher-rate aircraft rules are separate from passenger cabin marketing.
- Assuming the airline will display APD separately — operators may include the duty in the overall fare.
Frequently Asked Questions
What is Air Passenger Duty for 2027/28?
How much is APD on a short-haul flight in 2027?
What are the 2027/28 APD destination bands?
Does Northern Ireland have an APD exemption?
Does APD apply to private jets in 2027?
Is APD included in my flight ticket?
Who pays Air Passenger Duty?
Are children exempt from UK Air Passenger Duty?
How is the APD destination band calculated?
For the wider set of published UK 2027/28 tax measures, read the UK Tax Changes 2027/28 guide. Check the current HMRC APD rates table before booking or filing because rate tables and exemptions can change.
Operators should keep a dated APD ruleset showing the effective rate table, destination-band calculation, class decision, exemption evidence and return period. Reconcile the ruleset to ticketing and refund systems after every rate or legislation update.
Official sources
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Review notes and assumptions
Reviewed
2026-09-20
Assumptions
- The rate table applies to chargeable passengers on flights starting from UK airports from 1 April 2027; Northern Ireland has a specific direct-long-haul exemption and separate reporting rules.
- The amounts are Air Passenger Duty rates, not necessarily the full ticket price or an airline's final fare presentation.
- The private-jet higher-rate extension is described as a published policy measure whose detailed legislation and operation should be checked before relying on it.