Question to the HM Treasury:

To ask the Chancellor of the Exchequer, when HMRC plans to respond to the consultation on Reform of Air Passenger Duty for private jets, which closed on 22 January 2025.

At Autumn Budget 2024, the Government announced that APD rates would be partially adjusted in 2026-27 to help compensate for recent years of below-inflation uprating. The higher rate for private jets will therefore rise by a further 50 per cent on top of the general increase made to all APD rates. You can find the Tax Information and Impact Notice (TIIN) for the 2026/27 rates here:

https://www.gov.uk/government/publications/changes-to-air-passenger-duty-rates-from-1-april-2026/air-passenger-duty-rates-from-1-april-2026-to-31-march-2027

The TIIN sets out the environmental and revenue impacts of the changes.

The Government also published a consultation on the extension of the higher rate to cover all private jets already within scope of the APD regime. At present, the higher rate only applies to larger private jets, and so many private jet passengers pay the same rates as commercial airline passengers. The consultation closed on 22 January, the Government is considering the responses and will respond in due course.