AIR PASSENGER DUTY
You must register and pay Air Passenger Duty if you operate a fixed wing plane from any UK airport that:
weighs 5.7 tonnes or more
is fuelled by kerosene
carries passengers, whether they’ve paid for the flight or not
If you’ve based your business outside of the UK, you must appoint a representative. You may be asked to provide a bond if you appoint a representative for administrative purposes only.