Who is exempt from the payment of Air Passenger Tax?

 

a) Children below the age of two (2) years who are not allocated a separate seat before boarding are not liable for APT b) If a seat is purchased for a child below the age of two (2) years then APT is chargeable.

 

c) A passenger is not a chargeable passenger if not carried for reward in pursuance of any requirement imposed under any law and / or for the purposes only of inspecting matters relating to the aircraft or the flight crew.

d) A passenger whether or not carried for reward is not a chargeable passenger if he / she is carrying out a duty in terms of an international agreement, convention or obligation, subject to the approval of the Commissioner and such conditions as he / she may impose in each case.

e) Any passenger, who is in transit through South Africa and departs from the transit area of the airport on a flight without entering South Africa by passing through immigration, is not a chargeable passenger employee of operator / airport.

f)  Some categories of airline / airport employees are not regarded as passengers for APT purposes when they are engaged in duties on a flight. As such, APT is not charged on their carriage.

These are:

  1. A) Flight crew;
  2. B) Cabin attendants;
  3. C) Employees escorting a passenger or goods;
  4. D) Employees undertaking repair, maintenance, safety or security work;
  5. E) Employees ensuring the hygienic preparation and handling of food and drink;
  6. F) Airport aircraft handling, airport passenger handling and cargo handling; and
  7. G) Airline business support services including
    1. passenger services, sales, marketing, finance, administration, information technology and human resources functions.
    2. These employees are also exempt if they carry out the above duties within 72 hours of the flight ending.
    3. The exemption also applies to employees who begin a return journey within 72 hours after performing any of the above duties provided that they are returning to base, that is the place where they are normally stationed or from where they normally operate.
    4. When the above employees are travelling as passengers, that is: they are not working, they are liable for APT.
Last Updated: 03/05/2013 2:03 PM     print this page
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