Commentary

V19.109 'Non-chargeable flight'

Part V19 Air passenger duty

V19.109 'Non-chargeable flight'

V19.109 'Non-chargeable flight'

All flights departing from a UK airport are chargeable flights with the exception of the following:

  1.  

    (1)     Short pleasure flights – a passenger is not a chargeable passenger in relation to a flight if under his agreement for carriage, whether or not it is evidenced by a ticket, the flight is to depart from and return to the same airport and the duration of the flight, excluding any period during which the aircraft's doors are open for boarding or disembarkation, is not to exceed 60 minutes1.

  2.  

    (2)     Scottish Highlands and Islands – a passenger who is carried on or after 1 April 2001 is not a chargeable passenger in relation to a flight if the flight is to depart

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