Liftbrief / Regulatory news and changes
Which European tax changes should appear in total mission cost?
Keep passenger taxes, emissions-related charges and supplier surcharges separate. The legal amounts below remain in their statutory currencies; no unsupported USD exchange-rate conversion has been inserted. Require the supplier to identify its conversion date and rate when invoicing in USD.
How should buyers budget UK Air Passenger Duty for 2026 and 2027?
HMRC’s published higher-rate schedule includes the following per-chargeable-passenger amounts for relevant departures:
| Destination band | From 1 April 2026 | Published rate from 1 April 2027 |
|---|---|---|
| Domestic / Band A | GBP 142 | GBP 146.63 |
| Band B | GBP 1,097 | GBP 1,132.76 |
| Band C | GBP 1,141 | GBP 1,178.20 |
These are not universal charges for every private flight; classification, route and exemptions matter. (gov.uk)
The separate scope change remains the critical planning issue. HMRC’s 13 July 2026 policy paper describes extending the higher rate to aircraft of 5.7 tonnes or more operating as private or business jets, with intended application from 1 April 2027. It states that legislation will be introduced in Finance Bill 2026–27; the reviewed material is draft legislation, not proof of final enactment. (gov.uk)
The draft definition focuses on how the flight is arranged and whether it is a scheduled public flight. Consequently, request a written classification for the actual service rather than assuming that an aircraft’s marketing category determines the answer. (gov.uk)
For programme renewals extending beyond March 2027, ask whether newly applicable APD is included, passed through at cost, converted with a margin, or deducted from prepaid balances. Treat Scottish departures as a separate follow-up rather than assuming a UK-wide 2027 answer from this table.
Is France’s business-aviation solidarity tax a new October 2026 charge?
No. The relevant differentiated rates took effect on 1 March 2025 and remain in the official tax material reviewed. They are an existing cost baseline that should already be reflected in applicable proposals. (ecologie.gouv.fr)
| Official destination category | Business turboprop | Business jet |
|---|---|---|
| European or equivalent | EUR 210 | EUR 420 |
| Intermediate | EUR 675 | EUR 1,015 |
| Distant | EUR 1,025 | EUR 2,100 |
These are per-passenger solidarity-tax rates for in-scope transportation, not whole-aircraft prices. The official notice addresses public air-transport businesses regardless of nationality and includes exclusions; it should not be applied automatically to an owner-operated flight without checking its legal treatment. (ecologie.gouv.fr)
Ask the supplier to state the destination category, passenger count, applicable aircraft classification and exemption analysis. Do not substitute actual flight distance for the official destination methodology without checking the rules.
Does EU emissions trading create a universal private-jet passenger levy?
No. The European Commission describes a move to full auctioning of aviation allowances from 2026, while its operator guidance provides scope rules and exemptions. That does not establish one fixed surcharge payable by every private passenger. (climate.ec.europa.eu)
For any quoted ETS or environmental charge, request the applicable scheme, covered operator and flight, allocation method, and distinction between regulatory cost and an optional offset or sustainability product. This is a recommended invoice-control process, not a claim that suppliers must use one particular commercial pricing model.