Do airport taxes have VAT
Do airport taxes have VAT
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Discussion

dcw@pr

Original Poster:

3,516 posts

274 months

Monday 30th June 2008
quotequote all
simple question really, we had to pay some airport taxes, but haven't yet received an invoice. Are they VATable?

Eric Mc

125,823 posts

296 months

Monday 30th June 2008
quotequote all
What's an "Airport Tax"?

Are you talking about "Air Passenger Duty"? I am pretty sure there is no VAT charged on APD.

dcw@pr

Original Poster:

3,516 posts

274 months

Monday 30th June 2008
quotequote all
Whatever the taxes are that go on top of your airfare

Eric Mc

125,823 posts

296 months

Monday 30th June 2008
quotequote all
The "official" one is Airport Duty Tax which, being a tax in itself, should not be subject to a further tax on top.

The airlines will also add their own "taxes" and "surcharges" which are amounts not payable to the government but to the airlines themselves. Air fares in general are VAT exempt so I would also asume that these airlines should not be charging VAT on any extra amounts they chose to levy on you.

Edited by Eric Mc on Monday 30th June 15:02

dcw@pr

Original Poster:

3,516 posts

274 months

Monday 30th June 2008
quotequote all
Eric Mc said:
being a tax in itself, should not be subject to a further tax on top.[/footnote]
like vat on fuel dutywink

thanks eric

Eric Mc

125,823 posts

296 months

Monday 30th June 2008
quotequote all
There are anomalies, I admit.

But generally, if the activity isn't VATted already, then any additional tax will not give rise to a VAT liability on that "tax" element of the price.

Fuel is subject to VAT - so the additional Excise Duty on the fuel is also subject to VAT.

Air fares are exempt from VAT, so duties and charges added onto air fares would also be VAT free.