Air Departure Tax (Scotland) Act 2017

3 Passengers not carried for reward

(1) A passenger is a non-chargeable passenger in relation to a flight if—

(a) the passenger is carried on the flight in one of the circumstances set out in subsection (2), and

(b) the passenger is not carried for reward.

(2) The circumstances are—

(a) the aircraft operator is required by an enactment to carry the passenger (for example, where immigration legislation requires the operator to repatriate a person who is refused entry to the United Kingdom),

(b) the aircraft operator carries the passenger to facilitate an inspection, by the passenger, of the aircraft or its flight crew (for example, where the person is a Civil Aviation Authority flight operations inspector),

(c) the flight lands within the period of 72 hours before the passenger starts working in relation to any aircraft, and the passenger is carried on the flight for the sole purpose of positioning the passenger to undertake the work,

(d) the flight departs within the period of 72 hours after the passenger finishes working in relation to any aircraft, and the passenger is carried on the flight for the sole purpose of repositioning the passenger to where the passenger ordinarily operates or is ordinarily stationed.

(3) A person is to be regarded as working in relation to an aircraft only if—

(a) the passenger is working during a flight of the aircraft (as defined in section 2(2)), or

(b) the passenger is doing anything specified in section 2(2)(b) to (d) in relation to the aircraft before or after a flight of the aircraft.

(4) In this section, “reward”, in relation to the carriage of a passenger, includes any form of consideration received or to be received wholly or partly in connection with the carriage, irrespective of the person by whom or to whom the consideration has been or is to be given.