departure

'Leaving on a Jet Plane'

This 'Work in progress' is being compiled by members of the Revenue Society

REVENUE COLLECTING

An introduction to

AIRPORT DEPARTURE TAX

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Airport Departure Tax (ADT) is a fascinating subject to collect. The vast majority of countries who have an international airport have, either now or in the past, produced an ADT. There have to be close to 200 countries in this category and new discoveries are constantly being made.

ADTs can be traced back to just prior to World War ll when Bermuda extended their Head Tax for those departing the Island by air. Until that time the only way of leaving was by ship.

My business career kept me constantly travelling from the 1960s until 2000. In total I visited over 175 countries and amassed over 5,000,000 miles on my flying log. I kept every ticket and these were indispensable when I started collecting ADTs as a Revenue collector in the 1980s.

ADTs come in several formats – some are akin to conventional gummed and perforated postage stamps whilst others can be best described as no more than little pieces of paper in the form of a receipt which are generally stapled to the passenger’s flight ticket or boarding pass.

Just as postal rates change, so do ADT charges and it is very difficult to establish exactly when a rate changed or even when an ADT was introduced. Similarly, most countries today incorporate the cost of the ADT into the overall price of he ticket, and again it is often hard to establish exactly when this came about for any particular country.

Display of ADTs can be colourful and interesting, particularly if they include the original ticket or boarding card to which they were affixed. Unfortunately most judges tend to regard such exhibits with either a smile or a yawn, probably because they really do not understand the rarity of the items nor the research that is required to produce a meaningful write up or exhibit. These items are rare – how many dealers could show you an ADT for sale or even know that they exist!

My ADT collection extends to several thousand examples and soon I hope to compile a catalogue on the subject. France has the greatest number of ADTs and here my collection has several hundred different examples. France issued different ADTs for each of their many airports with differing rates being charged according to the length of the journey. The French numbers were more or less doubled when their currency was changed to “New Francs”. During this period ADTs were issued showing the cost in both old and new francs and then just to New Francs.

If there are any collectors out there who have old or current airline tickets with ADTs attached, I would be pleased to hear from them. You can contact me at:

David Springbett The Abbey House Huntercombe Lanes Taplow, SL6 0PQ, U.K. E: springbett@compuserve.com

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Australia Departure Child Exempt Tax Complete sheet

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Below is an article that appeared in 'Stamp Magazine' July 2007:

Collecting Revenues – Airport Departure Tax

David Springbett

Airport Departure Taxes, or ADTs as they are commonly known, represent yet another of the stealth taxes that currently blight the United Kingdom. In Britain today, with ADT charges of up to Ł80 for a round trip, it is not unusual for the ADT to exceed the actual cost of the flight. Almost all countries with an international airport now operate some form of ADT.

In practice most countries no longer levy this tax at the time of departure, but instead the ADT is automatically included into the purchase price of the ticket wherever this is effected. Later the ADT is credited to the Government concerned through the IATA accounting system. In this way the cost of the ADT is somewhat concealed from the traveller, even though an amount will generally appear in the lower left corner of the ticket, under “Tax”.

Nearly every country that operates an ADT started by collecting the ADT at the point of departure. ADTs started in the U.K. in 1954 with a charge of five shillings which latterly increased to seven shillings and sixpence before it was incorporated into the sale price of the ticket wherever that place happened to be. These early ADTs often had different printings and, like stamps, different shades and sizes. Whereas I have done immense research in this field, there is no catalogue or proper listing available; there is also the problem of obtaining an ADT from 40 or 50 years ago! The ADT was generally stuck or stapled to the front of the ticket or sometimes the boarding pass, and then these discarded, or attached to expense vouchers, on completion of the journey. The survival rate of an ADT is estimated at being absolutely minimal.

Whereas the number of countries today that collect an ADT at point of departure continues to dwindle, maybe to around 30, there have been ADTs from nearly 200 countries in total from inception. Add to this the number of countries that had different ADTs for principal airports, e.g. U.K., Canada and Germany, plus the large number of price increases and printings that have occurred, and you have the basis for a collection and/or catalogue of impressive proportions!

ADTs come in many styles – some are akin to postage stamps, but two thirds are either paper receipts torn out of book, similar to raffle tickets, or, in more recent times they are self adhesive labels or come from self service machines. They come in all sizes although the majority could be described as being dull with some of the ADT stamps being eye-catching for their size or gaudiness.

The origination of the ADT can be traced to Bermuda where in 1920 a ‘Head Tax’ of five shillings was imposed on all persons leaving the Island (in those days by ship). This was increased to ten shillings and then to 12/6d in December 1928, staying at this rate until 1952. Before the opening of the Bermuda Airport in late 1938, Imperial Airways and Pan-Am operated a flying boat service between Bermuda and New York from mid 1937, but this was cancelled in January 1939 following the loss at sea of the Imperial Airways, RMA Cavalier, on 21 January 1939.

Recently I bought an Imperial Airways flying boat ticket, New York/Bermuda/New York, departing 5 November 1938. The passenger was Morris Ludington, the famous Bermuda stamp collector and author. It is in superb condition as it came from his own collection and has a pristine Bermuda 12/6d, first printing, on the front, cancelled by an Imperial Airways Bermuda datestamp; as such, “correctly used on cover” – Stanley Gibbons give this a catalogue value of “from over Ł2,000”. But then, of course, this was fiscally used so this value would, to SG, almost disappear! But for how long I wonder? Revenue collecting is on the increase and, as this was a correct use for this stamp, one day the value of such items will be properly acknowledged.

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Can you add to the below listing?

Maybe you know a date of issue?

Departure Tax

All issue dates and related printing info needed.

If you can fill in the blanks please email me.

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Antigua

2009

Steve Zirinsky Collection

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Argentina

1997

Paul Mullin Collection

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Australia

Tropical Gum

1978

Font change. Larger spacing top and bottom. Crack back

1988

1994 1995

Immigration Clearance Fee $5 stamps [printed on $5 security under-printed paper] were issued 1 Jan 1988.

Visitors over 12 had to pay this 'Arrival Tax'

Shown here for completion but Arrival Tax is beyond the scope of this thread.

Return Ticket PNG to Australia 24th June 1995. Leaving Australia 26th June 1995.

1978

The above 4 exempt stamps are printed on $10 security back print, tropical gum.

Printed on $10 security back print. Crack back. Printed on $20 security back print. Crack back.

Font change. Larger spacing top and bottom.

1980

c1992

Printed on $10 security back print. Crack back. Printed on $20 security back print. Crack back.

Child Exempt under 12 years

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Burma

David Sher Collection

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Canada

Canada section section by

Chris Ryan

In Canada, public airports are administered by local Authorities on behalf of the Governments: National or municipal. (I do not know of any provincially-owned airports, but they may exist.) Hence, different airport tax-tickets were used at each location as per the regulations of the respective local Authority. The generic term used in Canada for these taxes is "Airport Improvement Fees" (AIF).

All Canadian airport tax-tickets have roulettes down the middle and were 'cancelled' by the removal of the the right-hand stub as the person entered the secure departure area. They are no longer used since the airlines have agreed over time to collect the taxes as part of their passenger tickets.

Castlegar (British Columbia) Municipal Airport.

Tax and tickets introduced: 01 January 1997 Tickets discontinued early-2003.

Type 1: Sold at airport.

Type 2: Sold by travel agents in the City of Castlegar. The left-most portion of the three-part ticket was to be retained by the vendor. (The illustrated ticket was purchased directly from the City of Castlegar.)

Note: The two types of tickets can be differentiated when in used form (passenger copy only) by the details in the falcons. In Type 2, the feathers and other parts are clearly outlined in blue, making them very distinct. In Type 1, this blue outlining is very weak.

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Thunder Bay (Ontario) International Airport.

Introduced 21 March 1998. Tickets and Tax discontinued 15 October 2001.

Type 1: Sold at Airport. Printed on demand by a machine using blank backgrounds. If one purchased the ticket using a credit-card, the payment receipt was also printed on the same blanks. These credit-card receipts were not valid for presentation to officials as tax-ticket.

Type 2: Sold through travel agents in the City of Thunder Bay.

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Montreal (Quebec) International Airports.

Montreal’s International Airports consist of two facilities located a great distance from one another: Montreal-Mirabel and the former Montreal-Dorval (called Montreal-Trudeau since Sept 2003). The departure taxes (FFA-AIF) for which special tickets were used are as follows:

Montreal-Dorval - $10 as of 01 November 1997, raised to $15 on 15 July 2001

Montreal-Mirabel - $10 as of 15 July 2001, raised to $15 on 01 February 2002

The tax-tickets were discontinued 31 March 2003.

Dorval Type 1: Front - Green with $10 denomination and the upper inscription printed as part of the underlying design. Back - Logo and eight lines of text, bright pink serial number reading vertically down. (The illustrated ticket is unused and retains the rouletted stub.)

Dorval Types 2, 3 & 4 (4 bright pink serial number): Front - Green with $10 denomination and the upper inscription added in a second operation, probably when the ticket was purchased. Back - Logo and eight lines of text, black, green or pink serial number reading vertically down. (The illustrated tickets are used and were cancelled by removal of the stub.)

Dorval Types 5, 6 & 7: Front - Like Types 2, 3 & 4 but olive-green. Back - Logo and eight lines of text, orange-pink, dull pink or red serial number as per illustrations. (Note: The numerals in the Type 6 serial number differ in both colour and shape from those of Type 4.)

Dorval Types 8 & 9: Front - Like Types 5, 6 & 7 (olive-green) but $15 denomination (rate introduced July 2001). Back - Red serial number reading horizontally - Type 8, logo and six lines of text - Type 9, logo and five lines of text inside an oval. (The vertical position of the serial number varies.)

Mirabel Type 1: Front - Blue with $10 denomination etc added in second operation. Back - Like Dorval Type 6 - logo and six lines of text, red serial number reading horizontally. (Note: In February of 2002, $10 tickets were changed to $15 by manuscript. These altered tickets are not treated as a variety here due to the ease with which they can be faked.)

Mirabel Type 2: Like Mirabel Type 1, but $15 denomination.

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Fort St. John (British Columbia) Regional Airport

Introduced 01 September 1998.

Ticket $8 if purchased from a self-service machine.

Ticket $10 if purchased from airport staff.

Special tickets discontinued 01 March 2002 in favour of collection of the tax by airlines on their passage tickets.

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Edmonton (Alberta) International Airport

Tax and tickets introduced 12 April 1997. $5 for flights within Alberta, $10 for flights elsewhere. Tickets discontinued 05 January 2000.

Tickets printed on demand by a machine using blank backgrounds. If one purchased the ticket using a credit-card, the payment receipt was also printed on the same blanks. These credit-card receipts were not valid for presentation to officials as a tax-ticket.

Back of ticket

Type 1 - Early printing: Front has navy blue in airport logos at both ends and a blue-grey background. Light blue text on back, serial number positioned near bottom edge. In use 1997. (The illustrated tickets above were purchased on the first day of the tax.)

Back of ticket

Type 1 - Later printing: Front has navy blue in airport logos at both ends and a blue-grey background with more emphasis on the grey. Dark blue text on back, serial number centred vertically.

Back of ticket

Type 2: Front has violet in airport logos at both ends and a violet-grey background. Dark blue text on back, serial number centred vertically. In use 1998 and 1999.

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Greater Moncton (New Brunswick) International Airport

Tax and tickets introduced 01 October 1998. Initially $10, raised to $15 on 01 July 2003. Tickets discontinued 01 October 2007.

Type 1: Sold individually at the airport. Printed on light cardboard.

Type 2: Sold in pads of five to companies and travel agencies. Printed on paper.

(The image of type includes a 14 mm rouletted stub at left where the pad of 5 was stapled together.)

Vancouver (British Columbia) International Airport

Tax and tickets introduced 01 May 1993. $5 for flights within British Columbia and Yukon, $10 for flights elsewhere in North America (including Hawaii), $15 for flights outside North America. Tickets discontinued 01 June 2004.

Type 1: Each denomination is reported to have been printed in a different colour.

Provisional Listing of Types 2 through 11:

Tickets printed on demand by a machine using blank backgrounds. If one purchased the ticket using a credit-card, the payment receipt was also printed on the same blanks. These credit-card receipts were not valid for presentation to officials as a tax-ticket.

Brown tickets were sold at the airport and in 1997 accounted for approximately 92% of tickets sold.

Blue tickets were sold through travel agencies and tour operators.

Identifying Characteristics of Provisional Types 2 through 11:

Type 2: - Front - Inscribed at bottom (below the airplane) "Please hand to agent . . . ", wide denomination at top. Back - Mostly blank, no legend at centre.

Type 3: - Front - Inscribed at bottom (below the airplane) "Retain and show . . . ", wide denomination at top, date is day-month. Back - 4-line bilingual legend at centre.

Type 4: - Front – Inscribed at bottom (below the airplane) “Retain and show . . . ”, narrow denomination at top, date is day-month. Back – 4-line bilingual legend at centre

Type 5: - Front - Inscribed at bottom (below the airplane) "Retain and show . . . ", wide denomination at top, date is day-month. Back - 6-line bilingual legend at centre.

Type 6: - Front - Inscribed at bottom (below the airplane) "Retain and show . . . ", narrow denomination at top-centre, date is day-month. Back - 6-line bilingual legend at centre.

Type 7: - Front - Inscribed at bottom (below the airplane) "Retain and show . . . ", narrow denomination at top, destination (BC , NA or INT) at top-left, date is month-day. Back - 6-line bilingual legend at centre. (Type 6 was in use during 1997.)

Type 8: - Front - Inscribed at bottom (on the airplane) "Retain and show . . . ", narrow denomination at top, destination (BC, NA or INT) at top-left, date is month-day. Back - Mission statement at top, 4-line bilingual legend at bottom, no reference to GST. (Type 7 was in use during 1999.)

Type 9: - Front - Inscribed at bottom (on the airplane) "Retain and show . . . ", narrow denomination at top, date is month-day. Back - Mission statement at top, 4-line bilingual legend at bottom, GST mentioned.

Type 10: - Front – Denomination now reads as “#.##CAN$”, two-line inscription at bottom deleted, date is month-day. Back – Serial number now horizontal and printed by dot-matrix, “Passenger’s Copy. . .” now dark red and in new font, mission statement at top, 4-line bilingual legend at bottom, GST mentioned.

Type 11: - Front – Completely new background design, new style/font for black overprinting, date is month-day. Back – New design incorporates logo of Vancouver Airport Authority, serial number style same as Type 10.

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Cook Island

1990 child?

Steve Zirinsky Collection

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1990

Steve Zirinsky Collection

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1998 Child

Steve Zirinsky Collection

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1999 Child

Steve Zirinsky Collection

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1999

Steve Zirinsky Collection

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1999

Steve Zirinsky Collection

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2001 child?

Steve Zirinsky Collection

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2001

David Hannay Collection

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2007 A child receipt was $15.00

Mike Tanner Collection

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Egypt

1966

Full Ticket Paul Mullin Collection

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Fiji

1991

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Hong Kong

Child 2-11 years 12 years and over

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India

1966

Paul Mullin collection

B/W picture courtesy of John Barefoot Catalogue

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Indonesia

Ngurah Rai Airport 8 miles from Denpasa capital of Bali

PSC, Passenger Service Charge inc PPN 10% Tax [Indonesian Increment Value Tax]

date ?

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Kenya

19??

1977

Also 50/- 80/- 100/-

c1985

Also $10 Purple & Black & $20 Green & black

c1990

Also 100/-

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Malaysia

date ?

Date ?

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New Zealand

1981

Christchurch Airport Hamilton Airport

1995 2006

Auckland Airport 1987

Development Levy

Valid till 2010

Christchurch Airport

2008

Christchurch Airport

2008

Palmerston North

1990

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Norfolk Island

Departure Fee

1980

Hand Stamp on Ansett Boarding Pass

1990

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PNG

AIRPORTS Departure Tax

1979

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OVERSEAS Departure Tax

Adult 'PASSENGER'S RECEIPT' 37mm long. Child K10.00

1982

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Re-valuation

Adult 'PASSENGER'S RECEIPT' 37mm long Adult 'PASSENGER'S RECEIPT' 32mm long

1984

Additional info taken from Roy Materne's [Queensland] Papua New Guinea Revenue one frame exhibit. Roy shows an EKD 28-4-79 K5.00 receipt number A 26712 and B 38719 dated 1-10-1980