| No | Condition |
| 1 | NSAPs must not exceed 5 weeks in duration and there may be no more than 12 accounting periods in any financial year. NSAPs are exceptional and should not be encouraged. |
| 2 | The due date for a return which covers a period other than a calendar month is the 22nd day following the end of the NSAP and this must be accompanied by payment. If the trader pays by direct debit or credit transfer the payment is due on the 29th day following the end of the NSAP. |
| 3 | If an aircraft operator requests an NSAP, they should apply in writing to the CAT confirming what NSAP they require. Applications should only be allowed for ease of accounting reasons and not in order for APD to be paid later than would usually be required. |
On receipt of an application the CAT should consider whether
to allow the application. The application must detail the NSAP for
a minimum of 12 months. If the application is allowed, details of
the NSAPs requested should be sent to CCU for input. The CAT should
refuse any application which falls outside the scope of the general
conditions above.
The CAT should contact the trader approximately 3 months before
the last period for which an NSAP is held, see specimen letter in
APD13100.
If CCU do not receive notification that further NSAP are
required then the trader will automatically revert to standard
accounting periods.
