The Air Passenger Duty Regulations 1994

Explanatory Note

(This note is not part of the Regulations)

These Regulations, which come into force on 1st August 1994, make provision for the administration and control of air passenger duty, including provision relating to aircraft operators and their fiscal representatives.

In particular:

– Part I includes definitions used in the Regulations.

– Part II regulates the registration of operators, the issue and correction of certificates of registration and removal from the register of operators.

– Part III regulates the appointment and cessation of appointment of fiscal representatives. It also makes provision for the name of the fiscal representative of an operator to be included in the entry in the register relating to that operator.

– Part IV deals with accounting for duty by making returns and with payment of duty.

– Part V makes provision relating to certain flights and passengers including:

• – setting out the particulars of flights to be shown on tickets issued to passengers if they are to be regarded as non–chargeable passengers on connected flights. (The second of two flights of a passenger will not attract duty which would otherwise be chargeable if those two flights are treated as connected by virtue of an Order made in pursuance of section 31(3) of the Finance Act 1994 (c. 9).)

• – setting out the particulars of flights which will not be taken into account for the purpose of deciding liability to duty where circumstances beyond a passenger’s control result in the details of his flight or flights differing from those shown on his ticket.

• – setting out the additional requirements airline staff must fulfil if they are not to be treated as passengers for the purpose of liability to duty.

• – providing that, if the Isle of Man charges an air passenger duty on equivalent terms to that in the United Kingdom, a person who is a chargeable passenger on his outward journey from the Isle of Man to the United Kingdom, will not be a chargeable passenger on his return journey.