Air Passenger Duty - extension to private jets and smaller aircraft
From 1 April 2013, Air Passenger Duty (APD) has been extended to include private jets and other smaller aircraft. This means that if you operate an aircraft with an authorised take off weight of 5.7 tonnes or more, which takes off from a UK airport carrying chargeable passengers, you will be required to register for APD within 7 days of the flight occurring, and account for APD.
Helicopters and avgas fuelled aircraft are excluded from APD.
You can find the
APD1 registration form here.
Once registered you will need to submit returns and account for APD. The amount of APD you pay is determined by the number of chargeable passengers multiplied by the relevant APD rate. The rates you use are dependent on the destination and class of travel, as set out in
the APD rates table.
For more detailed guidance on how to account for APD, please refer to
Notice 550.
If your duty liability for the year is £500,000or less you can apply to use the Annual Accounting Scheme. Further guidance is contained in
Notice 552.
If you are likely to make no more than 12 flights a year from UK airports and your duty liability for a year will not exceed £5000, you may not need to register, but can use the Occasional Operators Scheme instead.
Occasional Operators Scheme
If you are eligible to use the scheme, you may account for APD on flights over a 24 hour period by completing a combined registration notification and payment form within 7 days of your flight. This new form will be available soon.
You will need HMRC's bank details and a unique reference number to make your payment. To obtain these, please telephone 01702 366558. Do not use this phone number for any other reason.
You should send your completed Occasional Operators registration and payment form to:
HM Revenue and Customs
Central Collection Unit (APD)
Alexander House
21 Victoria Avenue
SOUTHEND-ON-SEA
SS99 1AA
HM Revenue & Customs: Air Passenger Duty - extension to private jets and smaller aircraft
HM Revenue & Customs
Key point is you have a week to register from your first flight where APD is chargeable.