Passenger air transport

Passenger air transport falls under the 'Operating and leasing of aircraft' qualifying activity. Forensic scrutiny focuses on the 'incidental' nature of ancillary revenue streams. If onboard sales or cargo belly-space leasing are deemed independent commercial activities rather than incidental to the transport, they risk reclassifying the entire income stream or breaching de minimis limits.

Audit Red Flag

Inclusion of non-incidental third-party ground handling or high-margin onboard retail revenue that exceeds the 5% de minimis threshold for non-qualifying income.

Not sure which activity applies to you?

Scout maps your business description to the correct activity code automatically.