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 meets specific conditions, including weight, fuel type, and passenger carriage requirements. 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.

• Aircraft weighing 5.7 tonnes or more
• Aircraft fuelled by kerosene
• Flights carrying passengers, whether paid or unpaid

For businesses established outside the UK, APD rules may 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.

Instruct Hammad Now ›