1. AIR PASSENGER DUTY (APD)
TAX CODE ON TICKET: * GB * / * YO *
INTERNAL TAX TYPE : (AD) / ( DE )
THIS TAX IS COLLECTED ON DEPARTURES FROM GB AIRPORTS AT
TIME OF SALE OR OF VOLUNTARY REBOOKING. THE AMOUNT COLLECTED DEPENDS ON THE DESTINATION (NEXT STOPOVER AFTER DEPARTURE
FROM GB) AND THE CLASS OF SERVICE.
DESTINATIONS ARE CATEGORISED INTO FOUR GEOGRAPHICAL BANDS
BASED ON DISTANCE FROM LONDON TO THE CAPITAL CITY OF THE
DESTINATION COUNTRY/TERRITORY (WITH THE EXCEPTION OF THE
RUSSIAN FEDERATION WHICH IS SPLIT EAST AND WEST OF THE
URALS).
EACH BAND HAS TWO RATES, ONE FOR STANDARD CLASS OF TRAVEL
(=HIGHER AMOUNT) AND ONE FOR OTHER CLASSES OF TRAVEL (=LOWER
AMOUNT).
LOWER CLASS HIGHER CLASS
REDUCED RATE STANDARD RATE
BAND A 12 GBP 24 GBP
BAND B 60 GBP 120 GBP
BAND C 75 GBP 150 GBP
BAND D 85 GBP 170 GBP
DETAILS OF DESTINATIONS INCLUDED IN EACH BAND :
BAND A
******
ALL EUROPEAN COUNTRIES EXCEPT AM-AZ-GE
GL-LY
BAND B
******
AF-AM-AZ-BH-BJ-BM-BF-CM-CA-CV-CF-TD-CG-CD-DJ-EG-EQ-GN-GQ-ER-
ET-GA-GM-GE-GH-GW-IR-IQ-IL-CI-JO-KZ-KU-KG-LB-LR-ML-MR-NE-NG-
OM-PK-QA-XU-PM-ST-SA-SN-SL-SD-SY-TJ-TG-TM-UG-AE-US-UZ-YE
BAND C
******
AN-BD-BZ-BT-BW-BR-MM-BI-KY-KM-CN-CO-CR-CU-DO-DM-EC-SV-GF-GP-
GT-GY-HT-HN-HK-IN-JM-JP-KE-KP-KR-LA-LS-MO-MG-MW-MV-MQ-MU-YT-
MX-MN-MZ-NA-NP-NI-PA-PR-RE-RW-SC-SO-ZA-LK-SR-SZ-TZ-TH-VE-VN-
ZM-ZW- ALL CARIBBEAN ISLANDS
BAND D
******
AR-AU-BO-BN-KH-CL-PF-GU-ID-MY-NC-NZ-PG-PY-PE-PH-SG-TW-UY-
ALL PACIFIC ISLANDS
DETERMINATION OF CLASSES
************************
LOWER AMOUNT = GENERAL CLASSES Y K V
HIGHER AMOUNT = GENERAL CLASSES R P F J C
A MIXTURE OF LOW AND HIGH CLASS ON A THROUGH CONNECTED
JOURNEY WILL ATTRACT THE HIGHER RATE.
(SEE SOME AIRLINES EXCEPTIONS AT THE BOTTOM)
EXCEPTIONS :
**********
- INFANTS WITHOUT SEATS (PASSENGER TYPE CODES : RIF//KIF/ITF/MIF/JNF/ENF/FNF/INF/LIF/MNF/WBI/ZEI/PIF/FBI/FGI/INR)
-THE FOLLOWING TRANSFERS ARE EXEMPTED:
* TRANSFER INTERVAL OF 24 HOURS WHEN THE FOLLOWING FLIGHT
IS INTERNATIONAL
* TRANSFER INTERVAL OF 6 HOURS WHEN THE FOLLOWING FLIGHT IS
DOMESTIC AND ARRIVAL IS BEFORE 17H00. IF FOLLOWING FLIGHT
IS DOMESTIC AND ARRIVAL IS AT 17H00 OR LATER, TRANSFER
INTERVAL IS EXTENDED TO 10H00 ON FOLLOWING DAY.
*NOTE: OPEN DATED DEPARTURES ARE CONSIDERED AS NON-
CONNECTING AND THE APD IS CHARGEABLE. ONLY WHEN
SPECIFIC DEPARTURE TIMES ARE BOOKED CAN A CON-
NECTION EXEMPTION BE CONSIDERED.
- WHEN DEPARTURE IS SCHEDULED ON SMALL AIRCRAFT LESS THAN 10
TONS MAXIMUM TAKE OFF WEIGHT
- THE CHANNEL ISLANDS ALDERNEY (ACI), GUERNSEY (GCI)
AND JERSEY (JER) ARE NOT PART OF THE UK FOR APD PURPOSES
AND DO NOT APPLY AIR PASSENGER DUTY ON DEPARTURES FROM THOSE AIRPORTS.
- THE ISLE OF MAN (IOM) IS NOT PART OF THE UK BUT
DOES APPLY AN AIR PASSENGER DUTY (APD) SIMILAR TO
THAT IN THE UK. AS REGARDS THE APPLICATION OF APD,
IOM SHOULD BE CONSIDERED AS PART OF THE UK FOR
ASSESSING CHARGES AND EXEMPTIONS, BUT ANY CHARGE
FOR DEPARTURES FROM IOM ITSELF (WHEREVER TRAVEL
ORIGINATES) MUST NOT BE INCLUDED IN THE TOTAL GB
TAX. THE SPECIAL TAX CODE FOR IOM IS 'YO'.
- DEPARTURES FROM THE FOLLOWING AIRPORTS:
BARRA, BENBECULA, CAMPBELTOWN, INVERNESS, ISLAY, KIRWALL,
STORNOWAY, SUMBURGH, TIREE, WICK
- BA WHOLLY DOMESTIC TRAVEL : GBP 11
- AF, WX FOR ROUTES :
LCY- DUB/ORY/EDI/DND/NTE/ANR/LUX/JER: GBP11.00
EDI/DND- LCY: GBP11.00
MAN - ANR: GBP11.00
-CARRIER EXCEPTIONS BY BOOKING CODES, SO GB TAX CALCULATION
IS NOT BASED ON THE GENERAL CLASS DESCRIBED ABOVE BUT ON
THESE RBD :
CARRIER HIGHER AMOUNT LOWER AMOUNT
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SK Y S B FROM LHR TO HEL ALL OTHERS
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FI C D J Z ALL OTHERS
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JP C D Z I R ALL OTHERS
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RE NONE ALL
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KL J C D Z I ALL OTHERS
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LY P F A C D I Z W R ALL OTHERS
----------------------------------------------------
AY J C D I F U ALL OTHERS
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OK J C D I Z ALL OTHERS
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VS J D R Z G W S K U H ALL OTHERS
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LG J C D Z ALL OTHERS
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NZ J D C Z O U E A ALL OTHERS
----------------------------------------------------
LH F A O C D Z J I R ALL OTHERS
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SQ P F A J C D I Z R O ALL OTHERS
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LG J C Z D ALL OTHERS
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BR A J C D Z L M N O Q
R V W Y ALL OTHERS
----------------------------------------------------
BA
DOMESTIC : ALL CLASSES HAVE REDUCED AMOUNT
EXCEPT J C D I U R FOR LON-JER ONLY
BAND A : J C D I U R ALL OTHERS
BANDS BCD : F A Z J C D I R
U W T E P ALL OTHERS
----------------------------------------------------
BD C D J P I R A Z ALL OTHERS
REGIONAL ROUTES : LOWER AMOUNT ALL CLASSES
EXCEPTIONS : C D J I R A P Z FOR ROUTES :
LHR - EDI/GLA/BHD/MAN/ABZ/HAJ/AMS/DUB
APPLY LOWER AMOUNT
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VG NONE ALL OTHERS
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QF A C D F I J P T U W Z R ALL OTHERS
----------------------------------------------------
LV P C ALL OTHERS
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RO C D J Z ALL OTHERS
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MH C D J E F P A ALL OTHERS
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AC J C D Z R I ALL OTHERS
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JU C D Z I ALL OTHERS
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MA J C D I R U ALL OTHERS
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UA J C D Z F A ALL OTHERS
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JL J C D Z F A I E W U P X ALL OTHERS
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JO J C D Z F A I ALL OTHERS
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AF P F J C D I Z O ALL OTHERS
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CX A C D F I J P R U Z ALL OTHERS
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KA A C D F I J P R U Z ALL OTHERS
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OU C D Z I R ALL OTHERS
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KF C D Y S B ALL OTHERS
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TK F O C D I J R A U Z ALL OTHERS
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