Budget 2016: Air Passenger Duty (APD) – rate changes

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

The rates of APD for the tax years 2016 to 2017 and 2017 to 2018 will increase in line with the Retail Price Index (RPI).

The APD rates for the tax year 2016 to 2017 will have effect in relation to the carriage of chargeable passengers on or after 1 April 2016.

The APD rates for the tax year 2017 to 2018 will have effect in relation to the carriage of chargeable passengers on or after 1 April 2017.