Air Passenger Duty: This is an excise duty levied by the UK Government and collected from airlines by HM Revenue and Customs. Details concerning the Air Passenger Duty can be found on the HM Revenue and Customs website. On “paper” tickets it is usually shown in the "tax/fee/charge" box* with the code GB. The Government increased Air Passenger Duty rates with effect from 1 February 2007 and announced in November 2008 that from 1 November 2009 APD will be restructured with new rates specified for 2009/10 and 2010/11. Further details are available from HMRC website. UK Passenger Service Charge: In 1999 most airlines decided to separate from the fare the per-passenger element that they pay to UK airports for the use of the airport's passenger facilities. This is known as the UK Passenger Service Charge. On “paper” tickets it is usually shown in the "tax/fee/charge" box* with the code UB. It is not a government-imposed tax.
Insurance and security surcharge: Since the events of September 11, 2001, many airlines have been levying a charge per passenger to cover increased costs of insurance and security. On “paper” tickets it is usually shown in the "tax/fee/charge" box* with the code YQ or YR. This surcharge is not a government-imposed tax.
Fuel surcharge: Since 2004 many airlines have reacted to rising fuel prices by imposing a separate fuel surcharge. Like the insurance and security surcharge, on "paper" tickets it is usually shown in the "tax/fee/charge" box* with the code YQ or YR, in which case it may not be distinguishable from the insurance and security surcharge. The amount of the fuel surcharge varies by airline, route and sometimes cabin of travel. It can be more than £130 for some long-haul return journeys in economy class and significantly more in premium cabins. This surcharge is not a government-imposed tax.
Other taxes, fees and charges: Some airlines make additional charges for hold baggage, check-in at the airport, priority boarding, card payment and so on. On international flights passengers are also likely to incur taxes, fees and charges levied by other States as well as Passenger Service Charges relating to the destination airport. These will vary by destination and are too numerous to list here.
* Where the number of taxes, fees and charges exceeds the number of boxes on a "paper" ticket, some will be shown collectively with the code "XT". A breakdown of the taxes, fees and charges making up this XT total should appear in the fare calculation box on the ticket. **As a result of action by the Office of Fair Trading, airlines are ensuring that fixed, non-optional costs, such as taxes, are included in prices on their websites. For further information see the OFT News Release of 9 August 2007. A study carried out in May 2006 for the Directorate-General for Energy and Transport in the European Commission (DGTREN) on transparency of airline tickets can be found here.
* Where the number of taxes, fees and charges exceeds the number of boxes on a "paper" ticket, some will be shown collectively with the code "XT". A breakdown of the taxes, fees and charges making up this XT total should appear in the fare calculation box on the ticket.
**As a result of action by the Office of Fair Trading, airlines are ensuring that fixed, non-optional costs, such as taxes, are included in prices on their websites. For further information see the OFT News Release of 9 August 2007.
A study carried out in May 2006 for the Directorate-General for Energy and Transport in the European Commission (DGTREN) on transparency of airline tickets can be found here.
A new EU Regulation (1008/2008 of 24 September 2008) on the single EU market for air transport entered into force on 1 November 2008. It includes new rules on pricing transparency requiring airlines to include all taxes, fees and charged in their ticket prices and to provide a breakdown of the final price into the fare, taxes, airport charges and other fees and charges. For further information see the European Commission Press Release IP/08/1603 of 30 October 2008.
