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2013 Changes – APD, Business Jets and Overseas Operators

From 1 April 2013 there have been changes to the UK APD legislation. One of the changes relates to the extension of APD to business jets and smaller aircraft of 5.7 tonnes and over.

This means that if you operate an aircraft with an authorised take-off weight of 5.7 tonnes or more, which takes off from a UK airport carrying chargeable passengers, you will be required to register for APD within seven days of the flight occurring, and account for APD.

Not only does this affect UK established business jet operators, the revised rules will capture non-established operators who take-off from UK airports. The change in rules will therefore create an additional compliance burden and cost for those operators not previously caught by the rules.

Unlike UK operators, non-established operators will either need to appoint a fiscal representative or an administrative representative in order to file APD returns in the UK.

The VAT Consultancy has extensive experience of advising on APD issues and is also able to provide support to overseas operators who are looking to appoint an administrative representative. If you would like some further information regarding the implications of the changes then please do not hesitate to contact Martyne Pearson on 01962 735 350.

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