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Old 10th Jan 2016, 11:14
  #73 (permalink)  
PENKO
 
Join Date: Apr 2003
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Wageslave


Some categories of people are not regarded as passengers for APD purposes when they are engaged in duties on a flight. As such, APD is not charged on their carriage. These are:

flight crew
cabin attendants
persons not carried for reward who are
escorting a passenger or goods
undertaking repair, maintenance, safety or security work
ensuring the hygienic preparation and handling of food and drink
These people are also exempt if they carry out the above duties within 72 hours of the flight ending. The same exemption applies to people who begin a return journey within 72 hours after performing any of the above duties provided that they are returning to base, that is the place where they are normally stationed or from where they normally operate.

However, when these people are travelling as passengers, and are not engaged in these duties or returning to base having been engaged in such duties on a previous flight, they are passengers and are chargeable for APD purposes.




A registered commuter can easily be shown to comply with the above.

Last edited by PENKO; 10th Jan 2016 at 11:28.
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