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If you get upgraded from cattle class to luxury class you immediatley get stung for the higher rate APD, so the airline gives you a tax bill for 30 quid to pay.
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Eh? I've never been charged. I get upgraded regularly by KLM (although on the flight from Bristol to Amsterdam the difference is basically a curtain). Still, at least I get to use the lounge (which is 3rd party at Bristol and KLM get billed 18 quid for).