AIR PASSENGER DUTY (APD)

AIR PASSENGER DUTY (APD)

Air Passenger Duty (APD) is a key tax consideration for aircraft operators
departing from UK airports. Hammad provides detailed advice and representation
for operators who are required to register, account for, and comply with APD obligations.

APD generally applies where a fixed-wing aircraft:

• Weighs 5.7 tonnes or more
• Is fuelled by kerosene
• Carries passengers, whether they have paid for the journey or not

Hammad assists operators in understanding whether they fall within the APD regime, how to correctly calculate and report liabilities, and how to comply with ongoing administrative requirements.

For businesses established outside the UK, APD rules require the appointment of a UK-based representative. This representative is responsible for ensuring compliance with APD obligations on the operator’s behalf. In some cases, HMRC may also request a bond, particularly where the representative is appointed only for administrative purposes.

Whether you are an international operator, a private aviation business, or a commercial carrier, Hammad provides clear guidance to help you meet your APD responsibilities confidently and efficiently.