No need to apologise. Thanks to the APD helpdesk, I now understand and have the same affliction.
Although mine is compounded by the question "when is a seat not a seat?" (or rather the inverse if one is to avoid paying the "higher" charge on a 21t cargo-combi with 16 seats) and prompting me to ask myself if it would be easier to keep the UK off our network until APD is done away with ...
In any case, APD Helpdesk confirms that the rates and procedures have indeed been published - even if the full details are not readily available on the HMRC website.
7.The Rates
Air Passenger Duty Rates [1]
Bands | Reduced rate [2] | Standard rates [3] | Higher rate [4]
From 01 April 2011 2012 2013 | 2011 2012 2013 | 2013
Band A (0 – 2000 miles)
£12 £13 £13 | £24 £26 £26 | £52
Band B (2001 – 4000 miles)
£60 £65 £67 | £120 £130 £134 | £268
Band C (4001 – 6000 miles)
£75 £81 £83 | £150 £162 £166 | £332
Band D (over 6000 miles)
£85 £92 £94 | £170 £184 £188 | £376
[1] From 1 January 2013 the rates for direct long-haul flights to Bands B, C and D from NI were devolved, and set at £0. Direct long haul journeys fromNI are those journeys that start in NI and where the first part of the journey is to a destination outside Band A, ie the first stop is in Band B, C or D. For all other journeys from NI, the above rates apply.
[2] In addition, if a class of travel provides a seat pitch in excess of 1.016 metres (40 inches) the standard rate is the minimum rate that applies, even if it is the lowest or only class of travel.
[3] The standard rate applies to travel in any class other than the lowest or where the seat pitch exceeds 1.016 metres (40 inches), unless the higher rate conditions are met.
[4] The higher rate applies to all chargeable passengers on flights aboard aircraft of 20 tonnes and above with fewer than 19 seats
...
9.What is 'class of travel' and how is it applied?
9.1.There are three classes of travel for APD purposes:
- Where more than one class of travel is available on the flight, the lowest class attracts the reduced rate, while all other classes attract the standard rate (unless the higher rate conditions are met).
- Where there is only one class of travel available, then provided that both the seat pitch on that class of travel is 40 inches or less, and the higher rate conditions are not met, the reduced rate applies. If there is only one class of travel available and the seat pitch is in excess of 40 inches, then the standard rate applies, unless the higher rate conditions are met
- Where an aircraft with an authorised take off weight of 20 tonnes or more and configured to seat 19 or fewer people is used, then irrespective of the number of classes of travel or the seat pitch, the higherrate applies to all passengers.
9.2.It is likely that for APD purposes, most business jets will offer only one class of travel.