- A higher rate of Air Passenger Duty (APD) is payable for certain private jet travel, based on the weight of the aircraft and number of passenger seats.
- At the Autumn Budget 2024, the government launched a consultation on extending the scope of the higher rate of APD to apply to all private jets, regardless of weight or number of passenger seats.
- At Budget 2025, the government announced that this change would go ahead. Draft legislation to implement this announcement was published on 13 July 2026.
- Timing: the new rate will take effect from 1 April 2027.
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