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Old Jan 8, 2007 | 8:54 pm
  #7  
number_6
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Originally Posted by christep
Are you sure of the details on that? Is the London tax definition the same as OW's? (i.e. 24 hours, not same calendar day) And what about LGW-LHR transits? And how on earth are taxes done on tickets issued as LON?
The OP does not have a LGW-LHR transit; however, my understanding is that such a transit is governed by the same rules as a single airport (ie. no difference for a change of airport). The UK tax terms are actually determined by the UK government and not some other body (airline or airport). These are published at the UK govt web site (see below).
To summarise the connection rules -- by the UK govt and as applies to collecting the Air Passenger Duty:
a) intl-to-intl 24 hours -- zero APD due (exception: if the "connecting" flights are from the same country, they are not a connection!)

b)intl-to-UK domestic 6 hours -- zero APD due.

All other cases are always paying the APD, regardless of the conditions.

The interesting aspect of the rules: a connection must be on a single ticket, the departure airport, date and time is specified, and the arrival airport is specified. Not eligible for exemption from APD if this condition is not met (so your LON example would always pay the APD, as would open-dated tickets). This is in section 4.4 of the regulations.
http://customs.hmrc.gov.uk/channelsP...cument#P17_828

http://customs.hmrc.gov.uk/channelsP...cument#P17_828
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