Air Passenger Duty, or 'APD', is a passenger tax imposed by UK HMRC on all departing passengers (scheduled, commercial, charter and private operations) from UK airports.
Aircraft operators are responsible for the collection and payment of the tax from passengers to HMRC. There are different APD amounts depending where the flight is heading to and in what class of travel the passenger is seated. The APD charges range from £13 to £528 per passenger.
HMRC impose fines, penalties and interest on operators who do not register, submit and pay APD on time.
Air Passenger Duty (APD) Requirements
APD requires that all operators (with aircraft over 5.7t MTOW) must register, submit and pay their liability within 7 days of operation to avoid fines, penalties and interest. For overseas operators meeting certain criteria, they must appoint either an Administrative or Fiscal Representative who is registered in the UK.
If you operate less than twelve flights annually, or have APD liability of less than £5,000 per year, then you can use the Occasional Operator Scheme which allows you to submit on a per flight basis. You must register, submit and pay your APD liability within 7 days to avoid fnes, penalties and interest on late and overdue submissions/payments. We can provide a quick and easy service for these submissions, contact us to arrange.
HMRC Criteria for appointing a representative
If you are an overseas operator and carry out more than twelve flights annually, or have APD liability of more than £5,000 per year, then HMRC will instruct you to appoint an APD Representative.
There are two types of representative:
HMRC will require a deposit equivilent to 5 months average APD costs. The administrative representative is not liable for any APD payments.
HMRC make the Fiscal Representative jointly liable, a smaller deposit is required by us but a deposit is not required by the operator to HMRC.
The benefits of our services as your APD Representative include submissions and payments being made the month following operations i.e January flight APD returns can be submitted at the beginning of February. Contact us for more details or advice.
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all HRMC requirements"