How much is apd for a child

Rates for Air Passenger Duty

If you’re a plane operator you’ll need to check which rates of Air Passenger Duty to pay before you fill in your return to HMRC.

Duty is charged on each passenger and is based on where their journey ends. This is their final destination.

Rate bands

There are currently 2 destination rate bands. These are based on the distance from London to the destination’s capital city.

Band A — destinations

Band ‘A’ is all destinations in the EU and EEA and also includes the following:

All other destinations not listed will fall into band B.

Changes to rate bands from 1 April 2023

From 1 April 2023 there will be 4 destination bands.

There will be a ‘domestic’ band for destinations in England, Scotland, Wales and Northern Ireland only followed by international bands A, B and C for all other destinations.

From 1 April 2023, band A destinations will remain the same.

Band B — destinations

From 1 April 2023, any other destination will fall into band C.

How to work out what destination band the final destination is in

The original place of departure and the final place of destination is what’s shown on the ticket unless:

• a journey includes 2 or more flights
• any of those flights are not followed by a connected flight

A passenger’s final destination is where their journey ends. If the journey is made of one flight the final destination is where that flight ends. If the journey includes more than one flight, and the flights are connected, the final destination is where the last flight ends and is not followed by a connected flight.

Find out more about connected flights.

Rate types

There are 3 rates of duty for each destination band depending on the class of travel.

Reduced rate

For travel in the lowest class of travel available on the plane for seat pitches less than 1.016 metres (40 inches).

Standard rate

For travel in any other class of travel or where the seat pitch is more than 1. 016 metres (40 inches).

Higher rate

For travel in planes of 20 tonnes or more equipped to carry fewer than 19 passengers.

Classes of travel

If the passengers have different standards of comfort, service, privacy or amenities, they’re in different classes of travel.

If the plane has different cabins or seating areas, passengers are not in a higher class as long as both the following apply:

• there is no extra cost for a better seat
• the better seating is available on a ‘first-come first-served’ basis, whether at the booking stage or when they get on the plane

Packages and seat-only

Seats bought from a tour operator as part of a package are not a different class to seats bought on a flight-only basis.

On-board purchases, seating preferences and other benefits

The following on their own do not affect the class of travel, but may do so if they form part of a package of benefits:

• buying goods and services on board unless they add up to an upgrade
• paying extra to choose a seat, as long as it is not a better class of seat
• paying extra to sit next to an empty seat
• paying for an empty seat
• paying extra for a seat with extra legroom, as long as:
  • the seat is not separated from the ordinary seats in any way
  • there are no other benefits linked with the seat
• paying extra for benefits such as:
  • pre-booking
  • reduced check in times
  • fast track through security
  • priority boarding
  • access to VIP lounges
  • transport to or from the airport
  • better baggage allowances

Upgrades

If a passenger pays to upgrade at any stage in the journey, then they’re travelling in the higher class.

The same applies to free upgrades if there’s an element of entitlement or priority not enjoyed by other standard class passengers. For example ‘perks’ enjoyed by airline employees.

A passenger remains in standard class if they get a free upgrade but has no expectation of, or entitlement to one.

Calculate what you owe

To calculate the duty you owe:

• work out the number of passengers in each band (A or B), less any exempt passengers
• identify the class of travel for each and whether they’re carried in a plane that attracts the higher rate
• apply the relevant rate to this number to get the amount of duty you owe

For business jets, calculate seat pitches:

• for facing seats, the distance between the back support cushion of a seat in its upright position to the back support cushion of the opposing seat in its upright position, and divide this by 2
• for bench or side facing seats that face onto an aisle, the distance from the back support cushion to where aisle space reasonably begins

For private jets, if the seats on your aircraft have seat pitches both above and below 40 inches, you may need to apply both reduced and standard rates. To account for duty, you should apply the:

• standard rate to all passengers if the number of passengers is less than, or equal to the number of seats over 40 inches
• standard rate to the number of passengers that equal the number of 40 inch plus seats, if the number of passengers exceeds the number of 40 inch plus seats
• reduced rate to the rest

Rates for flights starting in the UK

Duty rates for flights starting from UK airports, excluding Northern Ireland and the Scottish Highlands and Islands region. Find out more about Air Passenger Duty if the Scottish Highlands and Islands.

Rates from 1 April 2023

Rates from 1 April 2022

Check which duty rates apply for years earlier than the current year.

Rates for flights starting in Northern Ireland

You do not pay duty on direct long-haul flights departing from airports in Northern Ireland. A flight is a ‘direct long-haul flight’ when:

• the passenger’s journey begins from an airport in Northern Ireland
• the first part of the journey is to a destination outside band A
• that part of the journey is direct and does not connect elsewhere beforehand

You do not need to declare these flights on your return. Instead you’ll need to give the relevant information on a quarterly basis in a separate spreadsheet to the Central Assurance Team.

Contact the Central Assurance Team by email if you think this applies to you.

You’ll still need to declare indirect long-haul band A and B flights on your return.

Rates from 1 April 2023

Destination band: Domestic

Rates	Direct	Indirect
Reduced rate	£6. 50	£6.50
Standard rate	£13	£13
Higher rate	£78	£78

Destination band: A

Destination band: B

Destination band: C

Rates from 1 April 2022

Destination band: A

Destination band: B

Destination band: C

Check which duty rates apply for years earlier than the current year.

Published 29 January 2018
Last updated 21 July 2022 + show all updates

1. 21 July 2022

   Rates to use from 1 April 2023 have been added. The 2021 rates have been removed to the guidance for Historic rates for Air Passenger Duty.

2. 1 April 2021

   Rates to use from 1 April 2022 have been added. 2020 rates removed to air passenger historic rates guidance.

3. 28 September 2020

   Rates to use from 1 April 2021 have been added for Northern Ireland. 2019 rates removed to air passenger historic rates guidance.

4. 15 September 2020

   Rates to use from 1 April 2021 have been added. 2019 rates removed to air passenger historic rates guidance.

5. 6 April 2019

   Rates to use from 1 April 2020 have been added.

6. 14 May 2018

   2019 rates added and 2017 rates removed and added to air passenger duty historic rates guidance.

7. 29 January 2018

   First published.

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app. the text is no longer relevant. all I needed with his help...: daralian - LiveJournal

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• Cancel the text is no longer relevant. Everything I needed was done with his help. Surprisingly, it was so fast, it took several hours.

  add 2. just yesterday passed the test. I don't care about these people anymore. I am not annoyed by falsehood, and I do not see falsehood itself. but the people are the same and hardly changed in two days, so it was me who changed again. and so it was not in vain, I was able to. For a long time there was no such blissful and calm joy.

  well, your reflection is shitty, I'll risk it and say. yes, such that even in the teeth, even in the ear give, still do not understand anything. will only grimacingly talk about spirituality and mirrors, and then, years later, let him remember everything, every word, every word. yes, shitty. as I. we are all mirrors, reflections. only it’s sickening to look into some in such a way that it’s easier to die, to recognize your right to not exist, to disappear from the world, just not to see this muck in yourself, this abomination, this instructive shit. Well, you have a shitty reflection, however, like mine. And why did you create all this, huh? Why do you need such reflections? why did you need to see your own imperfection, inability, homeliness and ugliness? for some reason it was necessary. Or maybe you're just an imperfect god? you yourself are still just learning, breaking firewood and shouting into the void "so what, did you bite it?". I don't know anything about you, so what, but I know a lot about myself. about the fact that it disgusts me to the point of trembling in my teeth to look into these kind, clean and self-righteous people. confident that they have already gone through everything on the way to themselves, have seen and there is nothing more unknown, that they read everyone like an open book. that they have the right to judge and pass sentence. I hate it to shiver, to stupidity, it's in myself. maybe when I learn to accept I will look and smile looking at them. or maybe I’ll just learn to pass by, but I can see politicians and liars without pain and screaming. Well, why is it so sickening to look into these sleek reflections right now? it was a rhetorical question inspired by a couple of recent posts in the feed and BG.

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soft weaning: alpha_parenting - LiveJournal

APD the child eats little adult food. there is a pack of yogurt (100 g each) or two for the whole day. sometimes eat a little more. of my favorite pastimes and cartoons. loves nothing more. no favorite toys. when we sit down to read a book, it immediately climbs to the chest. delayed speech development - just does not want to speak.
the situation in the family is difficult. grandfather and grandmother often quarrel. dad is away. rarely call. she likes to rush about with his photo.
tantrums can be for any reason: someone looked wrong, put something in the wrong place. but often we simply cannot understand what she wants, and she cries bitter tears through this.
we rarely just walk on the street - we usually pick up the eldest from kindergarten or on business.
Oh no, not everything is so bad with us: sometimes they play together with the eldest, she leads the eldest, sometimes she dances and cuts. He also likes to swim, but not every day he manages to do it.
eats several times a night. half an hour before waking up. can get up without guards. for naps and mid-day naps. for evening sleep. if he eats, then not often, otherwise it can hang

APD 2 on the account of attachment, the following situation could affect it: when the little one was born, we lived without grandmothers. dad came home from work late, went early, so sometimes I didn’t see him myself. I could work on weekends or sleep soundly. in her father's arms, she screamed a lot (when I was in the bathroom), I wrote it off not because she already wanted to sleep. grandmothers, grandfathers, aunts did not come to visit. we had just moved to another area (like a village), there were few people, we didn’t know anyone.
Consider the smaller one for half a year did not see anyone except me and my sister. where only at 8 months old I left her for the first time with my grandmother (we came to visit for the summer).
and another moment: up to 9 months she slept a day only in a sling or in her arms, or when I was around. When I wanted to leave, she woke up.
she seems to play well with children, but where we lived (and will be in a couple of months) there are not many children and we have not yet managed to get to know them. often you go out for a walk - but there is no one on the site.
and often we just take the eldest from kindergarten

Tags: 2-3, breastfeeding

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