UK tax · private and business jets
Air Passenger Duty
on Private Jets
APD is charged per passenger on every departure from the UK. Most business jets pay the standard rate today. From 1 April 2027 the higher rate is planned to apply to business jets of 5.7 tonnes or more, which makes long-haul tax a real line on the bill.
The short answer
On a UK departure, every passenger pays APD. A business jet under 20 tonnes currently pays the standard rate: £32 a passenger to Europe (Band A) and £244 to destinations such as Dubai or New York (Band B). For flights from 1 April 2027, a business jet of 5.7 tonnes or more is planned to pay the higher rate: £146.63 and £1,132.76 a passenger.
That covers most business jets, including the Citation X. For eight passengers on a Band B flight, APD alone goes from about £1,952 to about £9,062.08.
The change is in draft legislation for Finance Bill 2026-27 and could still be amended. Flights into the UK do not attract UK APD.
Rates per passenger
Now and from
April 2027
The band is set by the distance from London to the capital of the destination country.
| Band | Standard rate now | Higher rate now | Higher rate from 1 April 2027 |
|---|---|---|---|
| UK domestic | £16 | £142 | £146.63 |
| Band A (up to 2,000 miles) | £32 | £142 | £146.63 |
| Band B (2,001 to 5,500 miles) | £244 | £1,097 | £1,132.76 |
| Band C (over 5,500 miles) | £253 | £1,141 | £1,178.20 |
Now: the higher rate applies to aircraft of 20 tonnes or more with fewer than 19 seats; most business jets pay the standard rate. From 1 April 2027 (planned): the higher rate applies to aircraft of 5.7 tonnes or more used as a private or business jet.
Worked examples
8 passengers
from London
APD only, on the outbound flight from the UK. Not included in the charter estimates on this site.
| Route | Band | Now | From 1 April 2027 |
|---|---|---|---|
| London to Nice | Band A | £256 | £1,173.04 |
| London to Geneva | Band A | £256 | £1,173.04 |
| London to Ibiza | Band A | £256 | £1,173.04 |
| London to Dubai | Band B | £1,952 | £9,062.08 |
| London to New York | Band B | £1,952 | £9,062.08 |
What it means for a booking
Long-haul feels it most
On a short European flight the difference per passenger is modest. On Band B and C routes it becomes one of the largest single lines on the bill after the aircraft itself.
Passenger numbers matter more
Because APD is per passenger, adding people adds tax. That is worth knowing when deciding between one larger aircraft and two smaller ones.
Departing outside the UK
UK APD applies only to departures from UK airports. Flights from the Channel Islands, the Isle of Man or abroad do not attract it, although other countries have their own taxes.
The quotation confirms it
The quotation states the APD for your passengers and aircraft, so the estimate and the tax are never mixed up.
Common questions
APD on private
jets FAQ
Does Air Passenger Duty apply to private jets?
Yes. APD is charged per passenger on flights departing from UK airports, including private and business jets. Flights into the UK do not attract UK APD.
What changes for private jets in April 2027?
At present the higher APD rate applies to aircraft of 20 tonnes or more with fewer than 19 seats, so most business jets pay the standard rate. For passengers carried on or after 1 April 2027, the higher rate is planned to apply to any aircraft of 5.7 tonnes or more used as a private or business jet. On a Band B flight such as London to Dubai or New York, that is £1,132.76 a passenger, against £244 now. The change is in draft legislation for Finance Bill 2026-27.
Is APD included in the estimates on this site?
No. The estimates cover the aircraft for the flight. APD depends on the number of passengers and the destination, so it is shown separately in the calculator and confirmed in the quotation.
Which aircraft are under 5.7 tonnes?
Mostly the smallest jets and single-engine turboprops. Exactly how turboprops and helicopters will be treated depends on the final Finance Bill wording, so the quotation confirms the rate for the actual aircraft.
Do children pay APD on a private jet?
Under the draft legislation, the usual exemption for children does not apply to journeys that include a business jet flight from April 2027.
Book direct with a pilot
See the full cost
before you book
Your enquiry is handled directly by a commercial pilot. Flights are sourced from certificated operators, whose identity is provided with the quotation.