Air passenger duty rates | Baker Tilly Mooney Moore | Belfast

Air Passenger Duty is charged based on a band that is determined by the distance of the capital city of the destination country in miles from the UK. Please see note regarding Northern Ireland.

From 1 April 2018

Band and distance of capital city of destination country in miles from the UK  In the lowest class of travel (reduced rate) In other than the lowest class of travel (standard rate)  Higher rate
 Band A (0-2000)  £13  £26  £78
 Band B (more than 2000)  £78  £156  £468

From 1 April 2019

Band and distance of capital city of destination country in miles from the UK In the lowest class of travel (reduced rate) In other than the lowest class of travel (standard rate)  Higher rate
 Band A (0-2000)  £13  £26  £78
 Band B (more than 2000)  £78  £172  £515

Rates for flights starting in Northern Ireland

You don’t pay duty on direct long-haul flights departing from airports in Northern Ireland. A flight is a ‘direct long-haul flight’ when:

  • the passenger’s journey begins from an airport in Northern Ireland
  • the first part of the journey is to a destination outside band A that part of the journey is direct and doesn’t connect elsewhere beforehand.

Scotland

The above rates apply until further notice. An announcement regarding the Scottish Air Departure Tax will be made in due course.