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Part IU.K. Excise Duties

Air passenger dutyU.K.

13 Pleasure flights.U.K.

(1)In section 31 of the M1Finance Act 1994 (air passenger duty: exceptions for certain passengers) after subsection (4) there shall be inserted—

(4A)A passenger is not a chargeable passenger in relation to a flight if under his agreement for carriage (whether or not it is evidenced by a ticket)—

(a)the flight is to depart from and return to the same airport, and

(b)the duration of the flight (excluding any period during which the aircraft’s doors are open for boarding or disembarkation) is not to exceed 60 minutes.

(2)In section 32 of that Act (change of circumstances after ticket issued etc.)—

(a)in subsection (1) (which provides that that section applies where a person’s agreement for carriage is evidenced by a ticket) for the words “This section applies” there shall be substituted the words “ Subsections (2) and (3) below apply ”;

(b)after subsection (3) there shall be added—

(4)Where—

(a)at the time a passenger’s flight begins, by virtue of section 31(4A) above he would not (assuming there is no change of circumstances) be a chargeable passenger in relation to the flight, and

(b)by reason only of a change of circumstances not attributable to any act or default of his, the flight does not return to the airport from which it departed or exceeds 60 minutes in duration (excluding any period during which the aircraft’s doors are open for boarding or disembarkation),

he shall not by reason of the change of circumstances be treated as a chargeable passenger in relation to that flight.

Marginal Citations