Commentary

V19.116 Registration of aircraft operators

Part V19 Air passenger duty

V19.116 Registration of aircraft operators

Persons liable for the duty

V19.116 Registration of aircraft operators

Unless otherwise provided, for example because the duty is recoverable from a fiscal representative or handling agent1, air passenger duty is to be paid by the operator2 of the aircraft3.

HMRC must keep a register of aircraft operators4. The operator of a chargeable aircraft5 becomes liable to be registered if (and when6) the aircraft is used for the carriage7 of any chargeable passengers8; but a person who has become liable to be so registered ceases to be so liable if HMRC is satisfied at any time that he no longer

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