{
 "id": "air_passenger_duty",
 "name": "Air Passenger Duty",
 "category": "transport",
 "value": "Domestic \u00a38/\u00a316 \u00b7 Band A \u00a315/\u00a332 \u00b7 Band B \u00a3102/\u00a3244 \u00b7 Band C \u00a3106/\u00a3253 (reduced/standard)",
 "unit": "per passenger",
 "valid_from": "2026-04-01",
 "valid_to": "2027-03-31",
 "source_url": "https://www.gov.uk/guidance/rates-and-allowances-for-air-passenger-duty",
 "source_org": "HMRC",
 "confidence": "verified",
 "checked_at": "2026-08-12",
 "notes": "2027/28 rates already published (rise from 1 Apr 2027). Reduced rate = lowest class with seat pitch under 40 inches.",
 "history": [
  "Domestic reduced \u00a37 from 2025-04-01"
 ]
}