(Link) to “United Kingdom Air Passenger Duty (APD) Charged UK Departing Passengers”

Link to html full APD tax law

APD rates as of 01 Apr 2020:
Band A (0 to 2,000 miles) £13 Reduced, £26 Standard
Band B (anything over 2,000 miles): Reduced £80, Standard £176

Infants and children
“Children below the age of 2 years who are not allocated a separate seat before boarding the aircraft are not chargeable passengers. If a seat is purchased for the infant then APD is chargeable.

From 1 May 2015, children who are under the age of 12 years on the date of the flight, and in the lowest class of travel, are not chargeable passengers. Children 12 years and over, or travelling in any other class, are chargeable passengers and APD is due.

From 1 March 2016 children who are under the age of 16 years on the date of the flight, and in the lowest class of travel, are not chargeable passengers. Children 16 years and over, or travelling in any other class, are chargeable passengers and APD is due.”

General notes:
distances calculated between national capitals - e.g. HNL calculated as WAS.
Link to Source: U.K. Excise Notice 550: Air Passenger Duty

APD is due when passengers pay to upgrade any stage of their journey

N.B. Arriving at a UK airport will not incur APD. Connections with less than 24 hours will generally not require APD*; you may have to have the rate desk intervene if you are not on a through ticket. As noted, "band distance" is calculated Capital to Capital.

APD is not charged on flights originating in the Scottish Highlands (INV) or Islands. APD is not payable on direct, Band B, flights departing Northern Ireland.

* Connecting flights exemption (UK APD regulation)
“The connected flights must be detailed on the same ticket or conjunction tickets to qualify for the exemption. Tickets can only be regarded as conjunction tickets if:

a. they are in one booklet, or
b. where they are in separate booklets:
each refers to the other and states that they are to be read in conjunction
there is a summary of the flights constituting the passengers journey including the flights in question

Although the flights may meet all the other criteria for determining whether Two flights are connected, they will only qualify for the exemption if the connection is evidenced on the ticket or a flight summary.”

AA (c/o JonNYC, post #219):


septix by JonNYCme, on Flickr