The UK’s air passenger duty (APD) tax, which has been in effect for the airlines for several years, will officially be extended to business aircraft passengers on April 1. APD applies only to aircraft taking off from a UK airport, meaning it is a departure tax, based on the number of chargeable passengers, the distance to their destination and the “class” in which they are traveling.
According to the UK’s Revenue & Customs agency, aircraft below 12,566 pounds are excluded from the departure tax. Business aircraft between 12,566 and 44,092 pounds are subject to the same rates as airliners, ranging from £13 to £94 ($28.37 to $140.35) per passenger depending on distance flown. Aircraft weighing more than 44,092 pounds with fewer than 19 seats will pay a higher APD rate, ranging from £52 to £376 ($77.64 to $561.41) per passenger. APD applies only to passengers; flight crewmembers carrying out required duties are exempt.
Operators that have qualifying flights must register with the UK’s Revenue & Customs agency and begin charging for APD by April 1. The UK is also developing a simplified reporting and payment system for “occasional operators” that make fewer than 12 flights from the UK per year.
NBAA also has a web page with more information about the UK departure tax.