Children under 2 years old without a seat are exempt from Air Passenger Duty, it does not matter what class they travel in. However, if a seat is purchased for an infant, they will only by exempt from Air Passenger Duty if they’re in the lowest class of travel.

Children under 16 years old on the date of the flight, and in the lowest class of travel, are exempt. If children under 16 years old are travelling in any other class or in business jets, they are not exempt.