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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 22 June 2011 - onwards
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55. Air travel tax.

(1) In this section -

"aircraft" means an aircraft capable of carrying 20 or more passengers, but does not include an aircraft used for State or military purposes;

"airline operator" means the operator or registered owner of an aircraft, offering or operating an air passenger service;

"airport" means an airport within the meaning of the Air Navigation and Transport (Amendment) Act 1998, but does not include an airport from which the number of persons (including passengers) who departed on aircraft during the previous calendar year was less than 50,000;

"airport authority" means the person owning, whether in whole or in part, or managing, either alone or jointly with another person, an airport to which the provisions of the Air Navigation and Transport (Amendment) Act 1998 apply;

"crew" means the flight crew and cabin attendants of a flight;

"Commissioners" means the Revenue Commissioners;

"disabled person" means any person whose mobility when using transport is reduced due to any physi

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