# Air Passenger Duty

url: https://whereyourmoneygoes.co.uk/air-passenger-duty/
updated: 29 September 2026
licence: Our words, analysis, charts and derived calculations: CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/), credit [Tekstak Ltd](https://tek-stak.co.uk). Figures: each source's own licence, listed under Sources.
publisher: [Tekstak Ltd](https://tek-stak.co.uk)

# Air Passenger Duty



Last updated 29 September 2026.
Figures refresh every night. [How each figure is worked out](/methodology/).





**A per-passenger duty on flights departing UK airports, rising with distance and class of travel.** Passengers, through the ticket price. Airlines collect it. It raised **£4.6bn** in 2025–26, which is 0.5% of everything HMRC collects and 0.15% of the economy. That is up £493m (12.0%) on the year before.



Figures for the 2025–26 financial year. Source:
[HM Revenue and Customs](https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk).





## Key figures



- £4.6bnRaised in 2025–26

▲
- 0.5%Of everything HMRC collects

▲
2025–26
- 0.15%Of the whole economy (GDP)

▲
2025–26
- -5.3%In real terms, against the 2019–20 peak

Adjusted for inflation with the GDP deflator
As of 6 April 2025




Sources: [HM Revenue and Customs](https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk), [HM Treasury](https://www.gov.uk/government/collections/gdp-deflators-at-market-prices-and-money-gdp).





## What is the short version?



- **How big:** £4.6bn in 2025–26, 0.5% of everything HMRC collects; after inflation, 8% more than in 2015–16.
- **Latest change, 2023:** A reduced domestic band is introduced to support UK connectivity, alongside a higher ultra-long-haul band.
- **Where it goes:** Nowhere in particular, like almost every tax: it is not earmarked.
- **The argument:** Aviation fuel is untaxed by treaty, so this is the only way to tax flying; against that, it taxes passengers, not emissions, so it rewards nothing.






## How much does it raise?




**Air Passenger Duty receipts, cash and real terms**










**The numbers behind this chart**





| Financial year | Cash | Real, 2025-26 prices |
| --- | --- | --- |
| 2006–07Details | £971m | £1,589m |
| Real, 2025-26 prices£1,589m | | |
| 2007–08Details | £1,994m | £3,201m |
| Real, 2025-26 prices£3,201m | | |
| 2008–09Details | £1,862m | £2,882m |
| Real, 2025-26 prices£2,882m | | |
| 2009–10Details | £1,856m | £2,836m |
| Real, 2025-26 prices£2,836m | | |
| 2010–11Details | £2,155m | £3,238m |
| Real, 2025-26 prices£3,238m | | |
| 2011–12Details | £2,607m | £3,835m |
| Real, 2025-26 prices£3,835m | | |
| 2012–13Details | £2,791m | £4,036m |
| Real, 2025-26 prices£4,036m | | |
| 2013–14Details | £3,013m | £4,268m |
| Real, 2025-26 prices£4,268m | | |
| 2014–15Details | £3,175m | £4,435m |
| Real, 2025-26 prices£4,435m | | |
| 2015–16Details | £3,077m | £4,268m |
| Real, 2025-26 prices£4,268m | | |
| 2016–17Details | £3,157m | £4,293m |
| Real, 2025-26 prices£4,293m | | |
| 2017–18Details | £3,352m | £4,501m |
| Real, 2025-26 prices£4,501m | | |
| 2018–19Details | £3,632m | £4,769m |
| Real, 2025-26 prices£4,769m | | |
| 2019–20Details | £3,814m | £4,879m |
| Real, 2025-26 prices£4,879m | | |
| 2020–21Details | £600m | £729m |
| Real, 2025-26 prices£729m | | |
| 2021–22Details | £1,020m | £1,237m |
| Real, 2025-26 prices£1,237m | | |
| 2022–23Details | £3,184m | £3,608m |
| Real, 2025-26 prices£3,608m | | |
| 2023–24Details | £3,811m | £4,103m |
| Real, 2025-26 prices£4,103m | | |
| 2024–25Details | £4,125m | £4,267m |
| Real, 2025-26 prices£4,267m | | |
| 2025–26Details | £4,618m | £4,618m |
| Real, 2025-26 prices£4,618m | | |






Figures for the 2025–26 financial year. Source:
[HM Revenue and Customs](https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk), [HM Treasury](https://www.gov.uk/government/collections/gdp-deflators-at-market-prices-and-money-gdp).







**How "real terms" is worked out**



Real terms use HM Treasury's GDP deflator, rebased to 2025-26 prices. That is the
measure the Treasury and the OBR use for public finances; the consumer price index is the
right one for a shopping basket, not for the size of the state.






## How does it work?



Air Passenger Duty is charged per departing passenger, not per flight, and it applies only to departures from UK airports. Arrivals pay nothing.

Rates rise by distance band and by class of travel: an economy short-haul seat pays a modest amount, a long-haul premium seat several times more, and private jets more again.

Because it is per passenger, it does not vary with how full or how efficient the aircraft is, which is the core of the environmental criticism: it taxes flying, not emissions.

Children under 16 in economy are exempt, and there are reduced rates for domestic flights within the UK.








## How has it changed?





How it got here, and why each change was made:



- **1994**Introduced as a straightforward revenue measure, with aviation fuel untaxed by international treaty.
- **2009**Restructured into four distance bands, and increasingly justified on environmental grounds.
- **2015**Children are exempted from the economy rate.
- **2023**A reduced domestic band is introduced to support UK connectivity, alongside a higher ultra-long-haul band.






## Where does the money go?



**Nowhere in particular.** Air Passenger Duty is not earmarked. It goes into the Consolidated Fund and is spent on whatever the government of the day decides.



Because it is not earmarked, the only honest way to show what it pays for is by proportion. If
air passenger duty receipts of £4.6bn were spent in the same proportions as all
public spending in 2025-26, they would break down like this. It is an illustration of scale,
not a statement about where those particular pounds went.




**If £4.6bn of air passenger duty were spent like all public money in 2025-26**



- 1. Social protection, including the state pension

£1.5bn 33.2% of spending
- 2. Health

£970m 21% of spending
- 3. Debt interest

£490m 10.6% of spending
- 4. Education

£471m 10.2% of spending
- 5. Economic affairs, including transport

£356m 7.7% of spending
- 6. Defence

£245m 5.3% of spending
- 7. Public order and safety

£208m 4.5% of spending
- 8. General public services

£134m 2.9% of spending
- 9. Housing and community

£83m 1.8% of spending
- 10. Environment

£74m 1.6% of spending
- 11. Culture, media and sport

£55m 1.2% of spending





Spending shares from HM Treasury’s Public Expenditure Statistical Analyses. An illustration of scale, not where these particular pounds went.




**Show as a table**





| Name | Equivalent share of air passenger duty |
| --- | --- |
| 1. Social protection, including the state pension | £1.5bn |
| 2. Health | £970m |
| 3. Debt interest | £490m |
| 4. Education | £471m |
| 5. Economic affairs, including transport | £356m |
| 6. Defence | £245m |
| 7. Public order and safety | £208m |
| 8. General public services | £134m |
| 9. Housing and community | £83m |
| 10. Environment | £74m |
| 11. Culture, media and sport | £55m |








See [for every £100 of tax](/for-every-100-pounds-of-tax/) for the full picture.





## Does it change what people do?



Demand for flights is fairly insensitive to price, so the duty raises reliable revenue without cutting flying much. That is exactly why its environmental credentials are questioned: a tax that does not change behaviour is a revenue measure with a green label.



[When a tax rise stops raising money](/when-tax-rises-lose-revenue/) looks at the
cases where the effect has been large enough to move the revenue.





## How does that compare with other countries?





Several European countries have similar departure taxes, and a few have abolished theirs after finding the economic cost outweighed the revenue. Aviation fuel remains untaxed internationally under the Chicago Convention, which is the underlying reason such a duty exists at all.






## What are the arguments?





### The case for it



- Aviation fuel is untaxed by treaty, so this is the only way to tax flying.
- Flying is concentrated among higher-income households.
- Higher rates for premium cabins track space and emissions per passenger.
- It raises billions from a sector that pays no fuel duty and no VAT on tickets.





### The case against



- It taxes passengers, not emissions, so it rewards nothing.
- It penalises regions that depend on air links.
- Passengers can avoid it by flying from airports outside the UK.
- Families pay several times over for one journey.






Both columns are set out as their strongest case, not as a preferred answer and a strawman. See
[how this site handles contested questions](/neutrality/).





## Common questions


What is the tax on a flight?
A per-passenger duty on flights departing UK airports, rising with distance and class of travel. Passengers, through the ticket price. Airlines collect it.How much does air passenger duty raise?
£4.6bn in 2025–26, which is 0.5% of everything HMRC collects.Where does air passenger duty go?
Nowhere in particular. Air Passenger Duty is not earmarked. It goes into the Consolidated Fund and is spent on whatever the government of the day decides.





## Use this data



The figures belong to the bodies that published them and are used under their terms, listed in
[Sources for this page](#sources); most are Crown copyright under the Open Government Licence.
Only our own words, analysis, charts and derived calculations are ours, published under
[CC BY 4.0](https://creativecommons.org/licenses/by/4.0/): reuse them, including
commercially, if you credit [Tekstak Ltd](https://tek-stak.co.uk) and link back to this page.



### Download



- [Air Passenger Duty receipts by financial year (CSV)](/data/receipts-air-passenger-duty.csv)
[JSON](/data/receipts-air-passenger-duty.json) HM Revenue and Customs: [Open Government Licence v3.0](https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/)
- [Total HMRC receipts by financial year (CSV)](/data/receipts-total.csv)
[JSON](/data/receipts-total.json) HM Revenue and Customs: [Open Government Licence v3.0](https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/)

- [All data, field definitions and licences](/data/)




### Embed the live figure



Paste this into your page. It updates itself every night and links back here.




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## Sources for this page





| Source | Publisher | Figures as of | Updated | Licence |
| --- | --- | --- | --- | --- |
| [HMRC tax receipts and National Insurance contributions for the UK](https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk) | HM Revenue and Customs | the 2025–26 financial year | annual | [Open Government Licence v3.0](https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/) |
| [GDP deflators at market prices, and money GDP](https://www.gov.uk/government/collections/gdp-deflators-at-market-prices-and-money-gdp) | HM Treasury | the 2025–26 financial year | annual | [Open Government Licence v3.0](https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/) |





Each source's figures are used under the licence shown. Our own words, analysis, charts and derived calculations
are ours, under [CC BY 4.0](https://creativecommons.org/licenses/by/4.0/).

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Published by [Tekstak Ltd](https://tek-stak.co.uk). Our words, analysis, charts and derived calculations: CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/), credit [Tekstak Ltd](https://tek-stak.co.uk). The figures belong to the publishers listed under Sources and are used under their licences. Figures last updated 29 September 2026.
