Aviation: Passenger Duty
House of Lords
Viscount Hanworth (Labour)
To ask Her Majesty's Government, further to the Answer by Lord De Mauley on 25 January (Official Report, col. 1045), whether sports parachutists will be subject to aviation passenger duty given that the aircraft they travel in will invariably return to the field from which it took off.
Lord Sassoon (Conservative)
Passengers aboard short pleasure flights which begin or end at the same aerodrome or airport are not liable to pay air passenger duty, as set out in paragraph 3.6 of HM Revenue and Customs' Notice 550, available at http://www.hmrc.gov.uk.