UK charter taxes and fees

A UK charter quote starts with the cost of the aircraft and crew for the flying time, plus any positioning flights. On top of that come three kinds of charge: Air Passenger Duty (APD), VAT where it applies, and airport and handling charges. Each is explained below, with the official source for every rate.

APD is a per-passenger tax on flights departing from UK airports. It only applies to chargeable aircraft. Under the Finance Act 1994, those are fixed-wing aircraft designed to carry passengers, fuelled by kerosene, with an authorised take-off weight of at least 5.7 tonnes. Aircraft below 5.7 tonnes, and helicopters, fall outside APD.

The rate depends on the destination band and the type of seat. Band A covers destinations up to 2,000 miles from London, Band B 2,001 to 5,500 miles, and Band C over 5,500 miles. The reduced rate applies only to the lowest class of travel with a seat pitch under 40 inches (1.016 metres). The standard rate applies to any other class or where the seat pitch is more than 40 inches. Business jet seats are usually spaced more widely than that, so private jet passengers generally pay at least the standard rate; we confirm the rate for your aircraft on the quote. The higher rate applies to aircraft of 20 tonnes or more equipped to carry fewer than 19 passengers, which covers the larger business jets.

These are the GOV.UK rates per passenger for departures from 1 April 2026:

• Domestic: £16 standard rate, £142 higher rate.
• Band A: £32 standard rate, £142 higher rate.
• Band B: £244 standard rate, £1,097 higher rate.
• Band C: £253 standard rate, £1,141 higher rate.

Two examples. Four passengers flying London to Nice (Band A) on a midsize jet under 20 tonnes pay the standard rate: 4 x £32 = £128. The same four on a large business jet of 20 tonnes or more pay the higher rate: 4 x £142 = £568.

Some passengers are exempt. Passengers on flights leaving airports in the Scottish Highlands and Islands are exempt, as are passengers continuing on a connecting flight or staying on board during a stop. Children under 16 are exempt only in the lowest class of travel, so GOV.UK says they are not exempt in business jets.

The government has announced that from April 2027 the higher rate will extend to aircraft of 5.7 tonnes or more used as private or business jets. Today, many private jets fall below the 20-tonne line and pay the same rate as scheduled flights. After the change, passengers on most private jets will pay the higher rate.

GOV.UK has already published the higher rates from 1 April 2027: £146.63 for domestic and Band A, £1,132.76 for Band B and £1,178.20 for Band C. For four passengers flying London to Nice on a midsize jet, that would mean 4 x £146.63 = £586.52 in APD, compared with £128 at today's standard rate. If you are planning trips for spring 2027, ask us to show APD on both bases.

VAT on charter follows HMRC's rules for passenger transport, set out in VAT Notice 744A. Hiring an aircraft with crew is a supply of passenger transport.

• International flights: transport from a place in the UK to a place outside it, or the other way round, is zero-rated to the extent it is supplied in the UK. A charter from London to Geneva or Nice carries no UK VAT on the flight.
• Domestic flights in aircraft with at least 10 seats: zero-rated. HMRC counts the crew seats in that total.
• Domestic flights in aircraft with fewer than 10 seats: standard-rated, at 20%.

Journeys that start and finish in the UK are treated as domestic unless there is a scheduled stop in another country. So a light jet from London to Edinburgh will usually carry 20% VAT, while a larger jet on the same route may not. Every quote we send shows VAT as its own line where it applies.

Airport charges vary widely between airports and by aircraft weight. They usually include landing and parking fees, handling at the private terminal (FBO) and, at some airports, passenger charges. London's business aviation airports and the large hub airports cost more than regional airports, so your choice of airport can move the total.

Positioning is the cost of flying the aircraft to your departure airport, or home after a one-way trip, when it is not based there. Crew overnight costs, de-icing in winter, catering beyond the standard and permits for some destinations can also apply. None of these are hidden: our pricing and fees page explains how they are shown, and the cost calculator gives an estimate for your route.