Commentary

V19.107 Definition of 'chargeable aircraft'

Part V19 Air passenger duty

V19.107 Definition of 'chargeable aircraft'

V19.107 Definition of 'chargeable aircraft'

Definition prior to 1 April 2013

Subject to the following exceptions, every aircraft designed or adapted to carry persons in addition to the flight crew is a chargeable aircraft1. Where, however, the authorised take-off weight2 in respect of an aircraft is less than ten tonnes (the weight condition) or an aircraft is not authorised to seat 20 or more persons, excluding members of the flight crew and cabin attendants (the seating condition), the aircraft is not a chargeable aircraft3.

For the weight condition, the authorised take-off weight of an aircraft is less than ten tonnes if:

  1.  

    •     there is a certificate of airworthiness in force in respect of the aircraft showing that the maximum authorised take-off weight, assuming the most favourable circumstances for take-off, is less than ten tonnes, or

  2.  

    •     HMRC is satisfied that the aircraft is not designed or adapted to take off when its take-off weight is ten tonnes or more, assuming the most favourable circumstances for take-off, or the aircraft belongs to a class or description of aircraft in respect of which HMRC is so satisfied4

For the seating condition, an aircraft is not so authorised if:

  1.  

    •     there is a certificate of airworthiness5

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