FlyerTalk Forums - View Single Post - UK's Air Passenger Duty (APD) tax -- Questions, How to avoid, Refunds if incorrect,..
Old Jun 10, 2016 | 4:13 pm
  #209  
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Originally Posted by karlmitchell
Multiple. British Airways positioning flight to London, then United Airlines to the US.
While some may have been successful getting a refund with separate tickets, it appears the UK does not consider two independent connecting tickets to qualify for a waiver,

From http://www.flyertalk.com/forum/briti...e-tickets.html
And in UK's HM Revenue & Customs Excise Notice 550: Air Passenger Duty
The connected flights must be detailed on the same ticket or conjunction tickets to qualify for the exemption. Tickets can only be regarded as conjunction tickets if:

a. they are in one booklet, or

b. where they are in separate booklets:

each refers to the other and states that they are to be read in conjunction
there is a summary of the flights constituting the passengers journey including the flights in question

Although the flights may meet all the other criteria for determining whether 2 flights are connected, they will only qualify for the exemption if the connection is evidenced on the ticket or a flight summary.
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