Good luck with your quest, if the airlines don't pay it why should a charity AOC.
That is the complaint of the green lobby, anti airport groups and so on. If HMRC could levy VAT on jet fuel, I'm sure they would. People say airlines don't pay, but don't trains effectively use red diesel?
Where is the line drawn - if the helicopter offered scheduled services (eg BIH to Scilly Is) - would it be exempt too? I know GA pay.