Air Passenger Duty is charged based on a band that is determined by the distance of the capital city of the destination country in miles from the UK.
From 1 April 2013
The higher rate applies to aircraft with an authorised take of weight of 20 tonnes or more, authorised to seat less than 19 passengers.
From 1 April 2014
Did you know?
That air passenger duty is forecast to raise £2.9 billion this tax year (2912/13 - 2.8 billion). Going forward the Treasury is projecting further increases of more than 30 per cent by 2017/18.