Commentary

V19.201 Exemptions from Air Passenger Duty

Part V19 Air passenger duty

V19.201 Exemptions from Air Passenger Duty

V19.201 Exemptions from Air Passenger Duty

January 2018

Children

Children under two years old without a seat are exempt from Air Passenger Duty, it does not matter what class they travel in. However, if a seat is purchased for an infant, they will only by exempt from Air Passenger Duty if they're in the lowest class of travel.

Children under 16 years old on the date of the flight, and in the lowest class of travel, are exempt. If children under 16 years old are travelling in any other class or in business jets, they are not exempt.

People carrying out certain duties

Some people are exempt if they have duties on a flight. These are flight crews and cabin attendants, and people with the following duties (as long as they travel at the airline's expense):

  1.  

    •     escorting a passenger or goods

  2.  

    •     undertaking repair, maintenance, safety or security work

  3.  

    •     preparing and handling of food and drink

All these people are also exempt if they carry out these duties within 72 hours of the flight ending. This exemption applies to people who begin a return journey within 72 hours of carrying out these duties as long as the journey is either to

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