Isle of Man Air Passenger Duty
Introduced on 1 November 1994 alongside the UK Air Passenger Duty (APD), the Isle of Man APD has generally followed UK rates and rules to maintain consistency for aircraft operators and passengers.
What is the Isle of Man APD?
The Isle of Man APD is an excise duty charged on passengers departing from an airport in the Isle of Man on an aircraft with a maximum take-off weight (MTOW) of 10 tonnes (22,000 lbs) or more and configured to carry at least 20 passengers.
Certain flights are exempt, including emergency or public service flights, technical stopovers, short pleasure flights, and NATO flights. Exempt passengers include infants, crew members, transit passengers, and passengers on connecting flights.
What are the applicable duty rates?
The rate of the duty is charged per passenger and depends on the destination, the aircraft’s MTOW, seating capacity, and seat pitch. Isle of Man APD rates broadly follow UK APD rates. However, UK domestic rates and higher rates do not apply in the Isle of Man. Unlike the UK, the duty has not been extended to aircraft with an MTOW of at least 5.7 tonnes (12,600 lbs).
Currently, the rates range from £13 to £224.
Did you know?
The UK’s HM Revenue and Customs (HMRC) has no involvement in the Isle of Man APD. The duty is administered by the Isle of Man Customs and Immigration Division.
Who is liable for the duty?
While the duty is charged per passenger, the operator of a chargeable aircraft is ultimately liable for reporting and payment.
What are the obligations under the duty?
Aircraft operators carrying a chargeable passenger must:
- Register within seven days of a chargeable flight taking place.
- Appoint a fiscal or administrative representative (such as FCC Aviation) if they have no business or other fixed establishment in the Isle of Man or the UK.
- Complete the monthly APD form, submit it via email, and pay the duty by the 22nd day immediately following the end of the relevant month.
- Notify the authorities of any changes to registration details as soon as possible.
- Keep records and accounts for six years.
The Customs and Immigration Division may assess or recover duty for up to four years from the date the operator becomes liable. This period extends to 20 years in cases of fraud.
Last updated: 16 December 2025