Commentary

V19.108 Definition of 'chargeable passenger'

Part V19 Air passenger duty

V19.108 Definition of 'chargeable passenger'

V19.108 Definition of 'chargeable passenger'

Every passenger on an aircraft is a chargeable passenger if his flight1 begins2 at an airport3 in the UK4. This is subject to the following:

  1.  

    (1)     Connected flights – a passenger whose agreement for carriage5 is evidenced by a ticket6 is not a chargeable passenger in relation to a flight which is the second, or a subsequent, flight on his journey7 if the prescribed particulars8 of the flight are shown on the ticket and that flight and the previous flight are connected9.

  2.  

    (2)     Young children – a child who has not attained the age of

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