Prospective
16Tax structureS
(1)The carriage of a chargeable passenger on a chargeable aircraft incurs tax at a rate that is determined by the passenger's final destination and class of travel.
(2)The passenger's final destination determines which tax band applies (see section 17).
(3)The passenger's class of travel determines which rate of tax applies within the applicable band, as follows—
(a)the special rate applies if the aircraft is a special category aircraft,
(b)if the aircraft is not a special category aircraft—
(i)the standard rate applies if the passenger's agreement for carriage provides for standard class travel on every flight covered by the agreement,
(ii)the premium rate applies in any other case.
(4)The amount of each tax rate is the amount set for that rate by the Scottish Ministers by regulations under section 17.
(5)The final destination of a chargeable passenger carried on a flight—
(a)is the place—
(i)where the flight ends, or
(ii)if the flight and one or more subsequent flights are connected flights, where the last connected flight ends, and
(b)is to be determined by reference to the passenger's ticket (if any) as it stands immediately before the flight takes off.
(6)An aircraft is to be regarded as a special category aircraft if it has—
(a)a maximum take-off weight of 20 tonnes or more, and
(b)a maximum passenger capacity of no more than 18 passengers.