Airlines don’t have to pass the charge on to passengers but many do. For convenience, they include it in the ticket price with other taxes and charges.
Small aircraft and short pleasure flights are exempt from the tax, as are departures from the Scottish Highlands and Islands.
Not everyone on board is chargeable. Exemptions include cabin attendants and children under two without their own seat.
Destinations currently fall into two charging bands but from November 2009 this will change to four. Within each band there is a reduced rate for the lowest class of travel, normally economy.
An estimated £1.8 billion revenue collected by the Government of UK.
Airlines submit monthly returns and payment to HMRC.
Sometimes, people ask HMRC for a refund if they miss or don’t take a flight they’ve booked. No APD would have been due for them if they weren’t on board when the plane took off but as it’s the airline that’s taxed; they need to ask the airline for reimbursement.
So if you ever book a flight, but do not travel, you may not be able to get a refund for the cost of your ticket, but surly you will for your APD.
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