Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has made an assessment of the equitability of the tax paid on private jet flights relative to that paid by drivers on motoring fuel.

Air Passenger Duty (APD) applies to airlines and is the principal tax on the aviation sector. It is expected to raise £5.2 billion in 2026-27 and ensures that airlines make a fair contribution to the public finances, particularly given that tickets are VAT free and aviation fuel incurs no duty. The distance-based band structure ensures that those who travel furthest, and have a greater impact on the environment, pay more in tax.

At Autumn Budget 2024, the Government announced a 50% increase in the private jet rate, meaning the rates are now £142 for Band A, £1,097 for Band B and £1,141 for Band C in 2026-27.

At present, only 36 per cent of private jet passengers pay the higher APD rate, while most pay the same as those on commercial flights, despite private jets offering a more premium service with far fewer passengers and significantly higher emissions per person than commercial flights. From 2027, the Government will therefore extend the scope of the higher rate of APD to cover all private jets over 5.7 tonnes. This change will mean that private jet passengers always pay higher rates of APD compared to commercial flyers and ensures fair and consistent taxation across private aviation.

The Chancellor makes decisions on tax policy at fiscal events, and does not routinely comment on proposals.