Air Passenger Duty (APD) was originally introduced in 1994 as a two-tier tax on passengers departing from the UK. Changes to the tax mean it applies to all operators of aircraft over 5.7 tonnes or with more than 19 seats.
Chapman Freeborn offers a full fiscal representation service for all operations, both regular and occasional operators. We provide advice on the implications of the tax and its consequences on your operations.
Overseas operators must be registered in the UK and any operator without a fixed UK address must appoint a Fiscal Representative in order to comply with UK HMRC regulations. The regulations applicable to APD are complex with heavy penalties for non or incorrect payment, our experience will ensure you remain in compliance with the regulations.
We can provide full fiscal APD services