UK APD (Tax code GB) is only applicable for departures originating in the UK or where a stopover (International - international) is > 24hours.
A friend has a return flight where the stopover in the UK in each direction was (just) under 24 hours. Because the airline have retimed the flights, the stopover is now (just) over 24 hours, thus the APD of £146 (business class fare, higher rate, band B) theoretically applies.
It will be interesting to see if they believe themselves entitled to recalculate the fare and charge the difference, given that the change was involuntary as far as the passenger is concerned.
UK APD applies after schedule change?
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