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BUDGET: Air Passenger Duty Rates to Increase on 1 April 2020

The long haul rates of Air Passenger Duty (APD) for the tax year 2020 to 2021 will increase in line with the retail price index (RPI) as forecast at Autumn Budget 2018.

The short haul rates will not rise.

Detailed proposal

The rates for the tax year 2020 to 2021 will have effect in relation to the carriage of chargeable passengers on or after 1 April 2020.

Current law

Section 30 of Finance Act (FA) 1994 sets out the rates of APD.

Proposed revisions

Legislation will be introduced in Finance Bill 2018-19 to amend section 30 of FA1994. The rates will be as follows from 1 April 2020:

For Band A, that is 0 – 2000 miles, the rates will be £13 / £26 / £78 and for Band B, that is over 2000 miles, the rates will be £80 / £176 / £528 for reduced rate, standard rate and higher rate respectively.

Please note that if any class of travel provides a seat pitch in excess of 1.016 metres (40 inches) the standard rate is the minimum rate that applies. The higher rate applies to flights aboard aircraft of 20 tonnes and above with fewer than 19 seats.

Should you have any questions as to any aspect of APD then do not hesitate to contact Hammad.


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