Commentary

Ryanair Ltd v R & C Comrs

Part V19 Air passenger duty

Ryanair Ltd v R & C Comrs

Ryanair Ltd v R & C Comrs

[2013] UKUT 176 (TCC) [2013] All ER (D) 334 (May)

Air passenger duty - taxpayer airline paying air passenger duty (APD) during relevant period - taxpayer subsequently taking view that many of its flights qualifying for exemption from APD as connected flights - taxpayer claiming repayment of excess duty from Commissioners - Revenue refusing repayment on basis that taxpayer not satisfying conditions for exemption - taxpayer appealing against that - whether taxpayer's flights qualifying for exemption - FA 1994 s 30 - Air Passenger Duty (Connected Flights) Order 1994, SI 1994/1821

Air passenger duty (the duty), introduced by the Finance Act 1994 (the 1994 Act), was a self-assessed duty of excise. It was payable by a commercial aircraft operator in respect of each passenger travelling on a flight departing from a United Kingdom airport, save for those flights which came within an exemption. Section 30 of the Act provided for an exemption of the duty for connected flights (the exemption). That exemption was detailed and supported in the Air Passenger Duty (Connected Flights) Order 1994, SI 1994/1821 (the CFO). If flights were connected within the meaning of the legislation, they did not attract the duty. In order to qualify as connected flights, two conditions had to be satisfied. The first was that the interval between connected flights could not exceed a certain

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