Thanks everyone.. .. .Not sure about the Inland Revenue/Customs and Excise bit. The 'Tax' isn't all tax - most of it is an airport usage fee which is payable to the airport of departure (and arrival?) and some of it is the new 'security' charge - I assume the airport gets this too? . .. .The bit that actually IS tax, isn't VAT - I run my own business so would be reclaiming it if it was, I can assure you.. .. .I had thought of approaching someone like ABTA or IATA or some other representitive body, after all, although the ticket in this case was bought directly from the airline, they may still have been acting as travel agents (or am I wrong here) and so should be bound by some kind of 'guidelines'.. .. .Anyway, I've written back to them demanding the money one more time - I'd like to actually get details of the 'refund charge' in writing rather than just over the phone. I forgot to mention that they didn't return the original ticket when refusing my refund so I don't even have this as a proof of purchase (or proof of rip-off) so I've asked them to return this too.. .. .I'm now about to go online and read the conditions of carriage (bored - working nights). Like everyone else, I think, I just ticked the box that I had read this when buying the tickets - obviously, I'm not that bored!. .. .I'll keep you updated - if you can stay awake!. .. .PS – Tyke – It’s the principle, not the money, although, I’m sure as a Yorkshireman you’d agree that every penny is sacred! Did they have sheep in NYC?