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leon:sales [2020/02/03 09:04]
rafal [Swedish Aviation Tax] |
leon:sales [2020/02/14 09:28]
rafal [German Aviation Tax] |
| **The destination airports** are divided into 3 bands: | **The destination airports** are divided into 3 bands: |
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| * **Group A** - listed in [[https://www.fccaviation.com/downloads/aviation-tax-act-annex-1.pdf|Annex 1]] as well as the flights within Germany. Domestic flights and flights to countries allocated to the first destination band are taxed at **€7.38** per PAX | * **Group A** - listed in [[https://www.fccaviation.com/downloads/aviation-tax-act-annex-1.pdf|Annex 1]] as well as the flights within Germany. Domestic flights and flights to countries allocated to the first destination band are taxed at **€7.38** per PAX. This will change to **€13.03** from April 2020 |
| * **Group B** - listed in [[https://www.fccaviation.com/downloads/aviation-tax-act-annex-2.pdf|Annex 2]]. These are countries not listed in Annex 1 and with a distance of not more than 6,000 kilometres including countries in North and Central Africa, the Middle East and Central Asia. A rate of **€23.05** applies to PAX flying to countries allocated to the second destination band | * **Group B** - listed in [[https://www.fccaviation.com/downloads/aviation-tax-act-annex-2.pdf|Annex 2]]. These are countries not listed in Annex 1 and with a distance of not more than 6,000 kilometres including countries in North and Central Africa, the Middle East and Central Asia. A rate of **€23.05** applies to PAX flying to countries allocated to the second destination band. This will change to **€33.01** from April 2020 |
| * **Group C** - countries listed in neither Annex 1 nor Annex 2. These charged at **€41.49** per PAX | * **Group C** - countries listed in neither Annex 1 nor Annex 2. These charged at **€41.49** per PAX. This will change to **€59.43** from April 2020 |
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| Similarly to UK APD TAX, there are **2 stages** od GAT calculations. | Similarly to UK APD TAX, there are **2 stages** od GAT calculations. |
| * 1PAX departing from ESSA to HECA - band 2 (1 x SEK255) | * 1PAX departing from ESSA to HECA - band 2 (1 x SEK255) |
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| [{{ :leon:sales:SAT2.png?200|Calculations based on actual PAX}}] | [{{ :leon:sales:SAT3.png?200|Calculations based on actual PAX}}] |
| <html> | <html> |
| <span style="color:red;font-size:100%;">Calculation based on actual PAX</span> | <span style="color:red;font-size:100%;">Calculation based on actual PAX</span> |
| In such case the **calculation is as follow:** | In such case the **calculation is as follow:** |
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| **1 x SEK61 = SEK61** | **1 x SEK255 = SEK255** |
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| Explanation: | Explanation: |
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| * 2PAX calculated at 'Group C' band (€41.49) because Thailand (VTBS) is the furthest destination from EDDF | * 1PAX starting at EPWA is not included in the calculation due to being considered as a transfer PAX (PAX that arrives to Sweden from a different country and continues on the journey) |
| * 1PAX calculated at 'Group A' band (€7.38) because this PAX left the trip in Russian Federation (UUWW) | * 1PAX joining at ESGG and departing the journey at HECA. This is band 2 charged at SEK255 |
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| <box>**IMPORTANT! It only applies to larger aircraft as aircraft with a seating capacity of 10 or less are exempt. Children under the age of two (infants) and 'transit PAX' are exempt from the calculations.**</box> | <box>**IMPORTANT! It only applies to larger aircraft as aircraft with a seating capacity of 10 or less are exempt. Children under the age of two (infants) and 'transit PAX' are exempt from the calculations.**</box> |
