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Written question asked by Viscount Hanworth (Labour), in the House of Lords. It was answered by Lord Sassoon (Conservative) on Friday, 10 February 2012.


Aviation: Passenger Duty

Question
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.
Answer

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.


Secondary information

Type
Written question
Reference
15175; 735 c113WA
Session
2010-12
Related items
Aviation: Passenger Duty
Wednesday, 25 January 2012
Oral questions
House of Lords
Aviation: Passenger Duty
Wednesday, 25 January 2012
Oral answers to questions
House of Lords
Subjects
Air passenger duty Parachuting
Link
View this Written question on www.publications.parliament.uk