For operators who only make chargeable flights in certain months of the year the following action should be taken:
| Step | Who | Action |
| 1 | Aircraft operator | Provide a date when flying is to stop and recommence. |
| 2 | CAT | Inform CCU of these dates in writing. |
| 3 | CCU system | Issue return as usual for
the last month of flying.
The next return will cover the period: From: The first day after the last period end date To: The last day in the month before flying is to start again. This return will be issued to the trader at the end of the return period and should be completed as a NIL return if appropriate. The returns will then continue to be issued on monthly basis until CCU is notified as step 1 and 2. |
| 4 | CAT | Inform seasonal operators
that they must contact us immediately if they recommence chargeable
flights before the date they previously notified. In these
circumstances the operator will revert back to monthly accounting
periods.
If an operator does not know the date when his first chargeable flight will be operated, write and inform them that they must notify us as soon as they are aware of this date. In these cases, direct CCU to inhibit returns and central assessments indefinitely and regularly review the registration until a definite date can be established. |
There is no de-minimis limit for registration for APD. Any operator making a one off flight should be registered and then deregistered after the flight has taken place. You must obtain written confirmation from the operator that they do not expect to make chargeable flights in the next 12 months.
