November 22, 2018
TAXES – AVIATION TAXES IN EUROPE
Several EU-wide taxes affect business aviation. On top of those taxes, European member states are beginning to impose additional taxes at the national level. The UK’s Air Passenger Duty (APD) and Italy’s luxury tax are two examples.
With all of the additional taxes being enforced at different levels throughout Europe, EBAA has been working with local authorities and national associations to try to minimise the impact on business aviation.
The results are based on the latest information available from the national authorities.
EBAA has also prepared a snapshot of all taxes in Europe affecting aviation, and specifically business aviation.
ITALIAN AEROTAXI PASSENGERS TAX
- The Italian aerotaxi passengers tax – Short description
The tax is due by each passenger and paid to the operator as follows:
- euro 10 for each passenger for each flight to, from or within the Italian territory of less than 100 km (targeted primarily at helicopter transportation services)
- euro 100 for each passenger for each flight to, from or within the Italian territory of more than 100 km but less than 1500 km
- euro 200 for each passenger for each flight to or from the Italian territory in excess of 1500 km
For calculation purposes, flight distance between point of departure and point of arrival (regardless of any technical stop-over) is calculated by reference to the great circle route plus 95 km.
The tax is expressed to be due on “aerotaxi flights”, defined in an implementing directive as passengers’ flights where the aircraft is chartered for its entire capacity. More coherently “aerotaxi flights”, also for the purposes of this tax, should be limited to aircraft having seating capacity non-exceeding 19 passengers.
The EU has legislation on energy taxation. However, the EU member states transpose the energy taxation directive to the aviation sector in different ways, which leads to gaps in the interpretation of EU law.
EBAA is contributing to the European Commission’s efforts to ensure a harmonised implementation of the directive with a set of common understanding and interpretation of these rules.
Work in on-going, through consultations and meetings at European level and local level. Updates will be provided to members when available.