Aviation: Passenger Duty

House of Lords written question – answered on 10th February 2012.

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Photo of Viscount Hanworth 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.

Photo of Lord Sassoon Lord Sassoon The Commercial Secretary to the Treasury

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.

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