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Air Departure Tax (Scotland) Act 2017
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There are currently no known outstanding effects for the Air Departure Tax (Scotland) Act 2017, Section 2.
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Prospective
2Meaning of chargeable passengerS
This section has no associated Explanatory Notes
(1)Every person carried on a flight that begins at an airport in Scotland is a chargeable passenger unless—
(a)the person is working during the flight, or
(b)the person is a non-chargeable passenger in relation to the flight under any of sections 3 to 7 or regulations made under section 15.
(2)A person is to be regarded as working during a flight only if the person is carried on the flight for the sole purpose of doing any of the following during the flight—
(a)acting as a member of the flight crew or as a cabin attendant,
(b)ensuring the hygienic preparation and handling of food and drink,
(c)carrying out work relating to the safety or security of the aircraft or of passengers or goods carried on the aircraft (which includes escorting a passenger or goods),
(d)carrying out repairs or maintenance on the aircraft.
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