AVIATION

An aircraft operated on a private basis must not be used for “Commercial Air Transport” or “charter for consideration.” It is essential that the ownership structure and any inter-company agreements governing the use of the aircraft are correctly established from the outset to avoid inadvertently engaging in unlawful or “grey” charter operations.

Although private registration has traditionally been perceived as subject to less stringent oversight, the introduction of the “Part-NCC” (EC 965/2012 and 800/2013) regulations has substantially increased the responsibilities of private aircraft owners and operators. These provisions impose safety and operational standards for the non-commercial operation of complex motor-powered aircraft that closely align with those applicable to commercial air transport.

A business that owns and operates an aircraft solely for the transportation of its staff will generally not be regarded as an airline, provided that the operation remains strictly private in nature. Where such an aircraft is imported into the European Union, appropriate customs procedures must be followed, and any applicable import VAT must be duly accounted for and paid in accordance with relevant EU and national legislation.