The APD Exemption. How Scottish Airports Can Save You Hundreds on Long-Haul Flights

The UK's Air Passenger Duty (APD) adds a significant cost to air travel, but savvy travellers have discovered a legal loophole that can save hundreds on long-haul flights. By routing through specific Scottish airports, you can bypass this tax entirely.

What is Air Passenger Duty?

APD is a departure tax levied on passengers flying from UK airports. The amount depends on your destination and class of travel. As of 2026, the rates are stark.

**Domestic flights** cost £7 in reduced rate economy or £14 in standard rate premium cabins. **Short-haul international flights** (Band A, 0-2,000 miles) attract £13 or £26 respectively. The real pain comes with long-haul.

**Band B flights** (2,001-5,500 miles) cost £88 in economy or a hefty £202 in premium. **Band C flights** (over 5,500 miles) cost £101 or £253. A family of four flying to Australia in business class could pay over £1,000 in APD alone.

The Scottish Exemption

Here is where geography becomes your financial ally. Flights departing from airports in the Scottish Highlands and Islands are entirely exempt from APD. This is not a loophole in the technical sense, but a deliberate policy to support remote communities.

The exempt airports include Inverness, Stornoway, Kirkwall, Sumburgh, and Barra, amongst others. Crucially, this exemption applies to the first leg of any journey originating from these airports, regardless of where you ultimately fly.

How the "Ghost Flight" Strategy Works

The strategy is straightforward. Instead of booking London to Sydney directly, you book Inverness to Sydney. You then arrange separate travel to reach Inverness first.

A direct London to Sydney flight might incur £253 APD per person in premium cabins. The same booking from Inverness might include only the Inverness to London domestic segment at £14, or potentially less if the connecting flight is bundled correctly.

The savings become substantial for families or premium cabin bookings. A couple flying business class to Asia could save nearly £400. A family of four heading to the United States might keep £600 in their pocket.

The Catch. Why Everyone Does Not Do This

The strategy is not without friction. You must physically reach the exempt airport to activate the exemption. For Londoners, this means a flight or train to Inverness first.

A domestic flight from London to Inverness incurs its own £14 APD, though this is obviously preferable to the long-haul rate. The Caledonian Sleeper train offers a more comfortable overnight option from London Euston, though you must factor in the fare and time cost.

Connection times also matter. Airlines will not hold long-haul flights for passengers arriving on separate tickets. Missing your international connection because of a delayed domestic flight leaves you stranded, potentially without recourse for compensation.

When This Strategy Makes Sense

The maths works best for specific scenarios. Premium cabin travellers see the greatest absolute savings. Those flying to Band B or C destinations save more than short-haul holidaymakers. Families multiply the benefit across multiple passengers.

It also suits travellers who want to explore Scotland anyway. Spending a night in Inverness before your long-haul flight turns a tax hack into a mini-break. The city offers excellent food, whisky distilleries within reach, and a more relaxed start to your journey than Heathrow.

Other APD Nuances Worth Knowing

Northern Ireland enjoys different rules. Direct long-haul flights from Belfast to destinations outside Europe carry only the short-haul Band A rate, not the full long-haul charge. This makes Belfast a viable alternative for some routes.

Children under sixteen pay reduced rates on economy flights, though this does not apply to premium cabins. Infants under two without their own seat pay no APD at all.

The Bottom Line

The Scottish routing strategy is not for everyone. The additional logistics, connection risk, and travel time to reach an exempt airport must be weighed against the savings. But for the right traveller, particularly those already based in northern England or Scotland, or those booking premium long-haul for multiple passengers, the APD exemption can fund a significant portion of your holiday budget.

The key is doing the maths properly. Calculate the total cost including positioning travel, compare against the direct booking price, and ensure your connection times are realistic. Used wisely, this is one of the few legal ways to reduce the UK's notoriously high air travel taxes.

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**Sources**

- [HMRC Air Passenger Duty rates and guidance](https://www.gov.uk/guidance/rates-and-allowances-for-air-passenger-duty)

- [Caledonian Sleeper service information](https://www.sleeper.scot)

- [Highlands and Islands Airports](https://www.hial.co.uk)