ÑÇÖÞÉ«ÇéÍø

Home / De-Voil /Part V19 Air passenger duty /Division V19.1 Commentary /Charge to duty / V19.108 Definition of 'chargeable passenger'
Commentary

V19.108 Definition of 'chargeable passenger'

Part V19 Air passenger duty

This paragraph examines the definition of a chargeable passenger for APD purposes.

General definition of chargeable passenger

Every passenger on an aircraft is a chargeable passenger excludes1 begins2 at an airport3 in the UK4.

Qualifications to general definition

This general definition of a chargeable passenger excludes the following:

  1. Ìý

    •ÌýÌýÌýÌý Connected flights – a passenger whose agreement for carriage5 is evidenced by a ticket6 is not a chargeable passenger in relation to a flight which is the second, or

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 14:28