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HAMMAD BAIG
TAX BARRISTER
VAT CUSTOMS DUTY AND EXCISE LAW
INTERNATIONAL TRADE ADVISER
FULL MEMBER OF THE INSTITUTE OF EXPORT AND INTERNATIONAL TRADE
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AIR PASSENGER DUTY
(APD)
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You must register and pay Air Passenger Duty if you operate a fixed wing plane from any UK airport that:
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weighs 5.7 tonnes or more
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is fuelled by kerosene
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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.
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