Originally Posted by
Globaliser
Before coming to that conclusion, you might want to read the most relevant bits of the
HMRC guidance on APD.
Thanks. I guess 4.4 is the issue with two separate tickets but easily solved if just booked on to one ticket instead.
4.4 Tickets
In addition to the time related criteria, the agreement for carriage must be evidenced by a ticket which must show the:
- airport from which the passenger intends to depart
- date and time of his intended departure
- airport at which he intends to arrive
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’re in one booklet, or
b. where they’re in separate booklets:- each refers to the other and states that they’re 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.