Commentary

V19.205 Record keeping for Air Passenger Duty

Part V19 Air passenger duty

V19.205 Record keeping for Air Passenger Duty

V19.205 Record keeping for Air Passenger Duty

January 2018

Who must keep records and accounts

You must keep records and accounts if you're:

  1.  

    •     a passenger plane operator

  2.  

    •     a fiscal representative appointed by a plane operator

  3.  

    •     an administrative representative appointed by a plane operator

Records you must keep

The records you keep must show that the amount you declare on the Air Passenger Duty Return is accurate.

Air Passenger Duty account

This is your main record. It's the monthly summary of passengers you've carried and your calculation of duty you owe. It must contain the total number of passengers you carried:

  1.  

    •     in the whole period including those who are exempt

  2.  

    •     at reduced rate for each destination band

  3.  

    •     at standard rate for each destination band

  4.  

    •     at a higher rate for each destination band

  5.  

    •     not chargeable because they're:

  6.  
    1.  

      •     carried from airports in the Scottish Highlands and Islands

    2.  

      •     transfer passengers who fulfill the terms of the Connected Flights Order

    3.  

      •     children aged under 16 with a ticket, travelling on the lowest class of travel

    4.  

      •     carried free of charge under a statutory obligation (for example, people who've been refused entry and who must be flown back to country of origin)

    5.  

      •     carried free of charge to inspect the plane or crew (for example, Civil Aviation Authority (CAA) flight operations inspectors)

    6.  

      •     covered by the provisions of an Extra Statutory Concession

  7.  

    •     who are

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