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HMRC internal manual

Air Passenger Duty

HM Revenue & Customs
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Introduction: Structure and Exemptions

Please see Notice 550 Air Passenger Duty for the main information on:

* rates and structure;
* exemptions; and
* connecting flights.

Crown bodies such as RAF and the Navy; diplomats

Crown bodies are exempted only by virtue of the fact that they are not “Air Transport Undertakings” and do not carry passengers for reward. Airlines which move personnel on behalf of crown bodies on scheduled or charter services are liable for duty as these personnel are not exempt. This applies to flights from both civilian and military airfields.

However, passengers are carried for reward on RAF flights to the Falkland Islands, as no scheduled services stop there. These are deemed as non chargeable passengers for the purposes of APD.

There is no specific exemption for diplomats travelling on chargeable flights. Diplomats travelling on a chargeable flight are liable for the duty unless they fulfil the criteria of other exemptions.

If you are in any doubt, please contact the CAT to discuss.

Military Exemptions

The main guidance on these exemptions is contained in Notice 550 Air Passenger Duty.

Aircraft operators may make checks to verify the authenticity of any signatories via the CAT. The CAT may also require the operators to provide evidence of any exemptions which are claimed in this way.

If you are in any doubt as to the authenticity of exemptions, you can contact the Visiting Forces Unit of Expertise at the following address:

Visiting forces UE
Sterling House
John Smith Drive
Oxford Business Park
Tel: VPN 8205 (01865 23) 3891.

The UE verify that contracts and certificates are only issued where travel is for official purposes. Airlines need only establish the authenticity of the signatory.