Reform of Air Passenger Duty for private jets

The government is consulting on a proposal to extend the scope of the higher rate of Air Passenger Duty (APD) to all private jets, including business jets. This is driven primarily by the government’s commitment to ensuring that operators and passengers of such aircraft contribute fairly to the public finances. When APD was extended to private jets in April 2013, the higher rate was also introduced for the larger private jets, reflecting the higher class of service they provided. Eleven years later, the government is assessing whether the higher rate could be further aligned to its objectives, including whether the rate’s scope based on aircraft weight and passenger capacity remains appropriate.