Since the airline will be legally required to hand over this "tax" to the tax office then I would recomend that you make a claim for refund directly to the inland revenue using your tickets and the letter from this airline as proof that you did pay the money but did not travel.. .. .You should either get your money or a letter from the inland revenue stating that the airline is required to refund you the money.. .. .If it is the latter than small claims court should stand up for you with the backing of the tax man.. .. .Good Luck. .. .DFC