Please see
Notice 550 Air Passenger Duty for the main
information on:
Crown bodies are exempted only by virtue of the fact that they
are not “Air Transport Undertakings” and do not carry
passengers for reward. Airlines which move personnel on behalf of
crown bodies on scheduled or charter services are liable for duty
as these personnel are not exempt. This applies to flights from
both civilian and military airfields.
However, passengers are carried for reward on RAF flights to
the Falkland Islands, as no scheduled services stop there. These
are deemed as non chargeable passengers for the purposes of APD.
There is no specific exemption for diplomats travelling on
chargeable flights. Diplomats travelling on a chargeable flight are
liable for the duty unless they fulfil the criteria of other
exemptions.
If you are in any doubt, please contact the CAT to
discuss.
The main guidance on these exemptions is contained in
Notice 550 Air Passenger Duty.
Aircraft operators may make checks to verify the authenticity
of any signatories via the CAT. The CAT may also require the
operators to provide evidence of any exemptions which are claimed
in this way.
If you are in any doubt as to the authenticity of exemptions,
you can contact the Visiting Forces Unit of Expertise at the
following address:
Visiting forces UE
Sterling House
John Smith Drive
Oxford Business Park
Oxon
OX4 2WB
Tel: VPN 8205 (01865 23) 3891.
The UE verify that contracts and certificates are only issued where travel is for official purposes. Airlines need only establish the authenticity of the signatory.
