The move, which is due to be announced during the autumn budget on Wednesday (27 October), could impact those travelling to destinations such as Australia, South Africa and Japan.
APD is paid by airlines, which is then usually passed on to customers.
It is currently charged in two bands – to destinations under 2,000 miles and above 2,000 miles – with business class passengers paying more. The maximum levied per passenger is currently due to rise to £554 in April 2022.
According to The Guardian, in a consultation document published alongside the March budget, the treasury set out several options for reforming APD. Its favoured approach was said to be a new, three-band structure, with destinations more than 6,000 miles away facing the highest charge.
There is also expected to be a lower rate introduced for domestic flights.