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U.K. Government directive:Excise Notice 550: Air Passenger Duty

Exemptions for Children

  • Children below the age of 2 years who are not allocated a separate seat before boarding the aircraft are not chargeable passengers.
  • From 1 March 2016 children who are under the age of 16 years on the date of the flight, and in the lowest class of travel, are not chargeable passengers.Children 16 years and over, or traveling in any other class, are chargeable passengers and APD is due.
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