Originally Posted by
Viajero
Yes, on departure, but in the case of a EU destination the APD is less (I don't have access to that info right now), and also note it is payable only in the case of a stopover, not if you are connecting.
This currently quoted on visitbritain.com is outdated - the APD doubled in February (see posts below):
Air Passenger Duty
This tax is levied by the UK Government, and collected by the carrier or agent issuing the ticket and charged to the customer at the time of ticket purchase.
the duty on economy flights within the European Economic Area (EEA) is £5
the rate for club and first class fares for destinations in the EEA is £10
the rate for economy flights to all other destinations is £20
the rate for club and first class fares for all other destinations is £40
all flights from the Scottish Highlands and Islands are exempt from duty
all other UK domestic flights are subject to a £5 charge on each leg of the flight (so the duty for a UK domestic return flight is £10)
Passenger Service Charge
This is levied by the airport and paid by the carrier (for the use of the airport's facilities). It does not go to the UK Government. It is charged to the customer at the time of ticket purchase.
The Passenger Service Charge varies from airport to airport but typical charges are:
Heathrow - £13.00 (for international flights)
Gatwick - £7.60 (for international flights)