DMBM535335 - Debt and return pursuit: Air Passenger Duty: Who is liable to pay the debt? The operator

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The person liable to pay APD to us is the person who is the operator of the chargeableaircraft. All operators of chargeable aircraft used for the carriage of chargeablepassengers must register for APD within 7 days of a chargeable flight taking place.Section 28 (2) of the Finance Act 1994 provides:

"28 (2) Subject to the provisions of this Chapter about accounting and payment, the duty in respect of any carriage on an aircraft of a chargeable passenger –

(b) shall be paid by the operator of the aircraft."