Draft law would put UK private jets of 5.7 tonnes or more on higher Air Passenger Duty

HMRC published draft legislation on 13 July 2026 to apply the higher rate of Air Passenger Duty (APD), a UK tax on passengers carried, to all aircraft of 5.7 tonnes or more used as private or business jets. It would apply to passengers carried on or after 1 April 2027.

At present the higher rate applies only to aircraft of 20 tonnes equipped to carry fewer than 19 passengers. Many private and business jets do not meet those criteria, so their passengers pay the same rate that applies to scheduled services. The draft would extend the scope of the higher rate to the lighter aircraft.

HMRC’s stated aim is that these aircraft are taxed fairly and make a greater contribution. The government asked for technical feedback on the draft by 7 September 2026, and that window has now closed.

The measure was announced at Budget 2025 and follows a consultation on reforming APD for private jets, which closed on 22 January 2025. Legislation will be introduced in Finance Bill 2026-27, amending sections 30 and 30A of the Finance Act 1994, and the draft is not yet law.

The draft also clarifies that the exemption for child passengers does not apply to business jets. HMRC lists airlines and other operators of private and business jets, and their passengers, as those affected.

HMRC expects a negligible administrative impact on approximately 600 airlines and aircraft operators, with one-off costs for familiarisation and for updating systems to include the new rates. It said individuals who fly on private or business jets may see an increase in air fares.