From 1 April 2027, the higher rate of UK Air Passenger Duty (APD) will apply to passengers traveling on aircraft of 5.7 tonnes or more when the aircraft is operating as a private or business jet. The current higher-rate test generally catches aircraft of at least 20 tonnes equipped to carry fewer than 19 passengers. The extension was announced at Budget 2025 and is expected to raise approximately £10 million a year.
Anyone planning a private aircraft charter from a UK airport should include the revised duty in quotations for travel on or after 1 April 2027. The GOV.UK policy paper sets out the measure.
What is changing
Until 31 March 2027, private aircraft between 5.7 and 20 tonnes generally pay the reduced or standard rate according to their seating. Most private-jet passengers pay the standard rate because their seat pitch exceeds 40 inches. From April 2027, the higher rate will apply where the passenger’s departure or arrival time or location was negotiated for them, or where the flight is not a scheduled public service.
The policy is intended to standardize private aviation’s tax treatment and increase its contribution to public finances. HMRC expects the measure itself to have a negligible environmental impact, although it sits alongside wider work on eco-efficient flight operations.
The change at a glance
| Journey band | Standard rate to 31 March 2027 | Higher rate from 1 April 2027 |
|---|---|---|
| Domestic | £16 per passenger | £146.63 per passenger |
| Band A: up to 2,000 miles | £32 per passenger | £146.63 per passenger |
| Band B: 2,001 to 5,500 miles | £244 per passenger | £1,132.76 per passenger |
| Band C: over 5,500 miles | £253 per passenger | £1,178.20 per passenger |
This comparison assumes an aircraft between 5.7 and 20 tonnes that currently attracts the standard rate. Larger qualifying private jets already pay the higher rate.
What it costs on a UK departure
APD is charged per passenger according to the journey’s destination band. The aircraft operator accounts for it, although the amount will normally be reflected in the charter price.
A direct London-to-Dubai flight is in Band B. Eight passengers on a qualifying midsize aircraft would generate £9,062.08 of APD from April 2027, compared with £1,952 at the 2026–27 standard rate, an increase of £7,110.08.
The duty applies to a chargeable journey beginning in the UK. A private jet charter from Boston or a private jet charter from Houston does not itself attract UK APD unless it forms part of a journey beginning at a UK airport.
Which flights remain outside the higher charge
Aircraft below 5.7 tonnes remain outside APD. The new definition focuses on how an aircraft is operated, so operators should not assume every turboprop is excluded. Some air taxi services in the UK use aircraft below the threshold, but aircraft selection must still reflect range, payload and operational requirements.
Authorized emergency medical service and humanitarian flights are exempt, which can include qualifying medevac and air ambulance services. Flights departing airports in the Scottish Highlands and Islands are also exempt. Direct Band B and Band C flights from Northern Ireland remain at a £0 rate, although domestic, Band A and indirect long-haul journeys can attract APD.
Frequently asked questions
Does APD apply to both legs of a return charter?
UK APD applies to the chargeable journey beginning at a UK airport. The return departure from another country is not subject to UK APD, although local taxes may apply.
Are children exempt on private jets?
The draft legislation removes the child-passenger exemption where the aircraft operates as a business jet from 1 April 2027.
Can choosing a smaller aircraft avoid the higher rate?
Only an aircraft below 5.7 tonnes falls outside APD. Aircraft choice should be based on the mission rather than tax alone. Comparing the economics of chartering versus owning may be more useful.
Plan the full charter cost
APD is one part of the quotation. Positioning, airport charges, crew, handling and availability may have a greater effect. Flexible travel may create access to an empty leg flight, while a group charter can consolidate passengers, although APD still applies to each chargeable passenger. Request a clear, itemized quote and confirm which APD rate is included before booking.