Part I Customs and Excise
Chapter IV Air Passenger Duty
The duty
29 Chargeable aircraft.
1
Where—
a
the authorised take-off weight in respect of an aircraft is less than ten tonnes, or
b
an aircraft is not authorised to seat twenty or more persons (excluding members of the flight crew and cabin attendants),
the aircraft is not a chargeable aircraft for the purposes of this Chapter.
2
In this section “take-off weight”, in relation to an aircraft, means the total weight of the aircraft and its contents when taking off; and for the purposes of this section the authorised take-off weight of an aircraft is less than ten tonnes if—
a
there is a certificate of airworthiness in force in respect of the aircraft showing that the maximum authorised take-off weight (assuming the most favourable circumstances for take-off) is less than ten tonnes, or
b
the Commissioners are satisfied that the aircraft is not designed or adapted to take off when its take-off weight is ten tonnes or more (assuming the most favourable circumstances for take-off) or the aircraft belongs to a class or description of aircraft in respect of which the Commissioners are so satisfied.
3
For the purposes of this section an aircraft is not authorised as mentioned in subsection (1)(b) above if—
a
there is a certificate of airworthiness in force in respect of the aircraft showing that the maximum number of persons who may be seated on the aircraft (excluding members of the flight crew and cabin attendants) is less than twenty, or
b
the Commissioners are satisfied that the aircraft is not designed or adapted to seat twenty or more persons (excluding members of the flight crew and cabin attendants) or the aircraft belongs to a class or description of aircraft in respect of which the Commissioners are so satisfied.
4
In this section “certificate of airworthiness” has the same meaning as in the Air Navigation Order.