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V19.203 Air Passenger Duty for plane operators

Part V19 Air passenger duty

V19.203 Air Passenger Duty for plane operators

V19.203 Air Passenger Duty for plane operators

February 2019

Who should register

You must register and pay Air Passenger Duty if you operate a fixed wing plane from any UK airport that:

  1.  

    •     weighs 5.7 tonnes or more

  2.  

    •     is fuelled by kerosene

  3.  

    •     carries passengers, whether they have paid for the flight or not

When to register

You can register with HMRC before your first flight begins, but you must register no later than seven days after the flight.

What you will need

You'll need the VAT registration number (if this applies).

You'll also need to provide details including:

  1.  

    •     whether you operate any aircraft with an authorised weight of 5.7 tonnes to 10 tonnes, or 10 tonnes or more

  2.  

    •     the estimated number of your chargeable passengers from a UK airport during the next 12 months in bands A (0-2000 miles) and B (over 2000 miles)

  3.  

    •     whether you operate any

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