APD is levied against each adult passenger on every flight departing from the United Kingdom (all flights aboard aircraft of 5.7 tonnes and above). Most operators need to register with HMRC unless they operate 12 or fewer qualifying flights a year or have an annual APD liability of less than £5,000.
If you are an operator and your business is based outside of the UK and exceeds any of the above thresholds, you must appoint a fiscal representative to act on your behalf. Travion can assist either as a fiscal representative or on a flight by flight basis.
Exemptions from APD