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APD April 2013

APD April 2013. Marc Bailey CEO BBGA. Topics for the session. Where are we now How does it work Matrix and Appendix HMRC Information Schemes Supporting Clients. Where are we now. APD is coming for our sector - extension from public Exemptions A/C below 5700kg Rotary

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APD April 2013

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  1. APD April 2013 Marc Bailey CEO BBGA Marc Bailey BBGA 2013

  2. Topics for the session • Where are we now • How does it work • Matrix and Appendix • HMRC Information • Schemes • Supporting Clients Marc Bailey BBGA 2013

  3. Where are we now • APD is coming for our sector - extension from public • Exemptions • A/C below 5700kg • Rotary • Emergency /public services • Protected routes (High & Is) • A/C using AVGAS Marc Bailey BBGA 2013

  4. Where are we now • Submission from scheduled on value of APD to UK Plc • Applicable from 1st of April 2013 • All flights leaving the UK including private Marc Bailey BBGA 2013

  5. How does it work • For our sector it is two bands • 5700 – 20000 kg reduced rate payment • 20001 kg and above higher rate payment • Distance (sector length) is by destination, from agreed HMRC appendix. Marc Bailey BBGA 2013

  6. The Matrix Marc Bailey BBGA 2013

  7. Appendix 1 - Destinations Marc Bailey BBGA 2013

  8. Example of APD paid • UK - Moscow • A/C Falcon 50 - 38,000lbs MTOW • With 3 passengers • Aircraft below 20,000 Kg MTOW • Sector from Appendix 1 is band A • Duty paid at reduced rate band A Equates to £13 per person • Total duty to collect would be £39 Marc Bailey BBGA 2013

  9. Available Data • Notice 550 Core APD document • Notice 551 Special Accounting scheme • Notice 552 Annual Accounting scheme • Briefing note for new APD 2013 • Summary of APD changes Marc Bailey BBGA 2013

  10. Operator Tax • Chargeable passenger & chargeable aircraft • Operator must register • Infrequent user may depart the UK 12 times- £5K limit • Schemes • Currently schedule operators pay monthly • Annual accounting based on estimate and final payment if revenue is under £500K • Special accounting scheme – to allow use of average figs Marc Bailey BBGA 2013

  11. Handling Foreign Ops • No legal obligation when handling • Inform operator of the APD requirement • Provide data to the airfield on passenger numbers, sector and aircraft type. • APD is paid using online system • HMRC will chase unpaid APD Marc Bailey BBGA 2013

  12. Supporting Clients • There is an option to be a fiscal rep • A fiscal rep is jointly and severally liable • Fiscal rep but admin only • Operator provides the security Marc Bailey BBGA 2013

  13. Additional Points • Pre allocation of seats – we don’t sell seats • Child seats • Mixed cabin • Simple model shown previously above and below 20t should apply to 95% of operators • Legislation is written for all aircraft so consider your config practically. Marc Bailey BBGA 2013

  14. Summary • APD starts 1st of April 2013 • Data is available on HMRC website • Tax is self assessment • The emphasis is on the operator to register • Tax is due on any aircraft over 5700Kg • There are options on how you account for this tax Marc Bailey BBGA 2013

  15. Questions Marc Bailey BBGA 2013

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