UNITED KINGDOM
NAME: AIR PASSENGER DUTY
CODE: GB, YO for departures from the Isle of Man
AMOUNT:
Levied on all tickets/PTA’s for passengers departing from the UK airports (excluding the Channel Islands, ACI, GCI, JER, IOM) on all international/domestic flights.
Note: The following airports are exempt from the APD tax:
Barra/Benbecula/Campbeltown/Inverness/Islay/Kirkwall/Stornoway/Sumbrugh/Tiree/Wic
Domestic Travel
GBP5.00 applicable for travel in the lowest class of service.
GBP10.00 standard rate.
Following EC countries
Bulgaria, Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Romania, Slovak Republic, Turkey, Switzerland (airports not already covered)Slovenia.
GBP5.00 applicable for travel in the lowest class of service.
GBP10.00 standard rate.
International Travel
GBP5.00 applicable for travel in the lowest class of service to EEA points.
GBP10.00 applicable for travel “not” in the lowest class of service to EEA points.
GBP20.00 applicable for travel in the lowest class of service worldwide except EEA points.
GBP40.00 applicable for travel “not” in the lowest class of travel worldwide except EEA points.
Isle Of Man (IOM) is not part of the UK but does apply an APD similar to that in the UK.
GBP10.00 from IOM to European Union Countries.
GBP20.00 from IOM to other destinations countries.
DEFINITIONS:
United Kingdom: England, Scotland, Wales and Northern Ireland
EEA areas (EU European Union): Austria, Belgium, Bulgaria, (Croatia, from 01Nov 06) Czech Republic, Denmark, Estonia, Finland, France (excluding overseas departments), Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, The Netherlands, Norway, Poland, Portugal, Spain, Sweden, Romania, Slovac Republic, Slovenia, Switzerland, Turkey, The United Kingdom. The following EU member state dependent territories are also included, Azores, Balearic Islands, Canary Islands, Channel Islands, Corsica, Faroe Islands, Gibraltar, Madeira, Isle of Man, Sardinia and Sicily.
For UK Tax purposes, Basel (BSL) and Geneva (GVA) are considered to be EU member state destinations.
EXEMPTIONS:
Any non revenue passenger that is airline employees who are crew, escorts of a passenger, engineering or security staff or employees involved in the hygienic preparation, handling of food or drink. Duties must be carried out within 72 hours of the flight landing. This exemption also includes those staff who commence their return journey within 72 hours of completing their task, providing they are returning to their home base. An example of this exemption in use are crew members who operate into the U.K. and depart as passengers within 72 hours of arrival enroute to their home base i.e. Sydney or Melbourne.
Departures from the Channel Islands (ACI/GCI/JER)
Infants not reaching 2 years of age, and not occupying a seat.
Transit passengers transferring to an international flight within 24 hours.
Transit passengers transferring between flights when the connecting time to a UK domestic flight does not exceed 6 hours or when a flight arrives at or after 1700 one day and a connecting UK domestic flight departs by 1000 the following morning.
Transit passengers who do not deplane.
Visiting Forces Military Personnel and NATO Military Headquarters and Agencies Staff travelling for official purposes.
Passengers travelling on pleasure flights that leave from and return to the same airport, do not put down anywhere else and do not exceed one hour.
Definition of lowest class of service:
- Lowest class refers to cabin entitlement, where the operating services operate with more than one class of service, eg. First, Business, Economy then the economy cabin would be classified as eligible for the lower rate and all other premium cabins would be higher rated. A service operating as one class would be considered for the lower rate, which means the Concorde is lower rated. A mixture of low and premium cabins on a throughconnected journey would attract the higher rate. Some airlines operate a separate level of service in a separate cabin for certain economy passengers. Where this constitues a segregated service then the higher rate would apply.
NAME: PASSENGER SERVICE CHARGE