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Air Departure Tax (Scotland) Act 2017

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This is the original version (as it was originally enacted).

SCHEDULE 1CONNECTED FLIGHT RULES

(introduced by section 44(1))

This schedule has no associated Explanatory Notes

Rules determining when domestic flight is connected flight

1(1)This paragraph applies if—

(a)a passenger is carried on consecutive flights, “flight A” and “flight B”,

(b)flight A and flight B are covered by the same agreement for carriage,

(c)the passenger has a ticket for flight A and flight B that shows the departure airport, date and time, and the arrival airport, for each flight, and

(d)flight B begins and ends in the United Kingdom.

(2)Flight A and flight B are connected flights if the scheduled arrival time of flight A and the ticketed departure time of flight B are in the same category, as set out below—

CategoryScheduled arrival time of flight ATicketed departure time of flight B
1In the period beginning after midnight and ending at 0400 hoursNo later than 1000 hours on the scheduled day of arrival of flight A
2In the period beginning after 0400 hours and ending at 1700 hoursNo later than 6 hours after the scheduled arrival time of flight A
3In the period beginning after 1700 hours and ending at midnightNo later than 1000 hours on the day following the scheduled day of arrival of flight A

(3)Despite sub-paragraph (2), flight A and flight B are not connected flights if the ticketed departure airport of flight A is the same as the ticketed arrival airport of flight B (in other words, if flight B is a return flight in relation to flight A).

(4)In this paragraph—

  • “scheduled”, in relation to the arrival time or day of arrival of a passenger’s flight, means the arrival time or day of arrival that is indicated in the operator’s timetable for the flight at the time the passenger’s ticket for the flight is issued or last amended,

  • “ticketed”, in relation to the departure time, departure airport or arrival airport of a passenger’s flight, means the departure time, departure airport or arrival airport that is specified on the passenger’s ticket for the flight at the time the ticket is issued or last amended.

Rules determining when international flight is connected flight

2(1)This paragraph applies if—

(a)a passenger is carried on consecutive flights, “flight A” and “flight B”, and

(b)flight A and flight B are covered by the same agreement for carriage,

(c)the passenger has a ticket for flight A and flight B that shows the departure airport, date and time, and the arrival airport, for each flight, and

(d)flight B begins at an airport in one country and ends at an airport in another country.

(2)Flight A and flight B are connected flights if the ticketed departure time of flight B is no later than 24 hours after the scheduled arrival time of flight A.

(3)Despite sub-paragraph (2), flight A and flight B are not connected flights if—

(a)the passenger first boards the flight A aircraft in one country, and

(b)the passenger finally disembarks from the flight B aircraft in the same country.

(4)For the purpose of this paragraph—

(a)“scheduled” and “ticketed” have the meanings given in paragraph 1(4), and

(b)the United Kingdom is a single country.

Application of connected flight rules in case of error on ticket

3(1)This paragraph applies if—

(a)there is an error on a passenger’s ticket at the time it is issued or last amended, and

(b)the error is an incorrectly specified time or airport.

(2)If Revenue Scotland is satisfied that two flights would be connected flights under paragraph 1 or 2 if the time or airport had been correctly specified on the ticket, the flights are connected flights.

(3)If Revenue Scotland is satisfied that two flights would not be connected flights under paragraph 1 or 2 if the time or airport had been correctly specified on the ticket, the flights are not connected flights.

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