Air Passenger Duty: Children
The question
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of her policy of no reduced rate or exemption for children or family travelling in premium economy of Air Passenger Duty on families travelling with children in premium economy cabins on long haul flights; and how the UK’s approach compares with aviation passenger tax regimes in other European countries.
Answered by Dan Tomlinson
Air Passenger Duty (APD) applies to airlines, not individual passengers, and is the principal tax on the aviation sector. It is expected to raise £4.7 billion in 2025-26 and it aims to ensure that airlines make a fair contribution to the public finances, particularly given that tickets are VAT free and aviation fuel incurs no duty. The distance-based band structure ensures that those who travel furthest, and in the greatest comfort, incur a greater tax liability. Other countries also have different forms of aviation taxes.
Children under 16 years old on the date of the flight, and in the lowest class of travel, are exempt from APD. If children under 16 years old are travelling in any other class (such as premium economy) or in business jets, they are not exempt. Children under 2 years old without a seat are exempt from Air Passenger Duty for all classes of travel.
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