DFC - I think you are wrong. The airline is effectively refunding the tax to the passenger and then applying a refund charge. Presumably the ticket conditions state this (otherwise I reckon the practice would be illegal). They then take the view that they are not going to chase the excess of the charge over the tax because its not cost effecive to do so - its quite ok to right off debts which are uncollectable. . .. .I would expect it to be likely that customs and excise will not get involved as there is not relationship (contracual or otherwise) between the passenger and themselves.. .. .Anyway last thing I heard was that Knobby was flying to SW US on BA in First - so although this is horribly unfair I reckon he can afford the hit this once and won't allow it to happen to him again! <img border="0" title="" alt="[Wink]" src="wink.gif" />. . . . <small>[ 20 March 2002, 20:54: Message edited by: ExiledTyke ]</small>