There are several taxes applicable to flights.
This is due on take off from a UK airport of a chargeable aircraft. The liability of the tax lies with the operator of the aircraft and the amount due (subject to exemptions) is based on the number of chargeable passengers on board at the time of take off.
Definitions of chargeable flights, chargeable passengers and exemptions to the tax are contained in Public Notice 550 – Air passenger duty.
There are two types of fuel used in aviation; aviation gasoline (Avgas) and aviation turbine (Avtur). The former, used in piston engined aircraft, bears duty, where as the latter, used by jet and turbo propeller aircraft, does not.
Commercial flights are zero rated for VAT purposes. Fuel used for flights within the UK attracts VAT at a positive rate, where as fuel used for international flights is zero rated.
