Air Departure Tax (Scotland) Act 2017

Prospective

8Meaning of chargeable aircraftS

This section has no associated Explanatory Notes

(1)An aircraft is a chargeable aircraft in relation to a flight if it has the characteristics specified in subsection (2), unless the aircraft is a non-chargeable aircraft under section 9 or 10 or regulations made under section 15.

(2)The characteristics are that the aircraft—

(a)is a fixed-wing aircraft designed or adapted to carry persons in addition to the flight crew,

(b)has a maximum take-off weight of 5.7 tonnes or more, and

(c)is fuelled by kerosene.