..and for a long-haul trip in premium class from UK it can be worth starting the award ticket from the first connecting point (e.g. ZRH) or from elsewhere in Europe.

Of course the viability of this strategy all depends on fares, connecting times and just how much you want to shaft the UK exchequer

BTW-
the standard rate of tax is the higher rate (£20 or £80). The reduced rate (£10, £40) applies to lowest class of travel.

no tax on flights by aircraft with <20 seats

you're OK if you are connecting within <24H at a UK airport

Well over £2 BILLION will be collected in 2007.The tax is not hypothecated to any air transport or environmental end. It goes to pay my pension ^, maintain the UK's world class road and rail systems, etc ...

P.S. The Dutch are trying to get into the act with an APD of their own...