{ "name": "ownvscharter.com Ownership Tax and Rules", "title": "Ownership Tax and Rules", "url": "https://ownvscharter.com/datasets/ownership-tax-and-rules/", "csv": "https://ownvscharter.com/datasets/ownership-tax-and-rules.csv", "markdown": "https://ownvscharter.com/datasets/ownership-tax-and-rules/index.md", "computed_at": "2026-11-09", "license": "https://ownvscharter.com/terms", "headline": "The Ownership Tax and Rules carries 5 published figures read from 3 sources' own pages; the 3 published figures given without a breakdown run from 3 to 4,000,000 USD, read 8 November 2026.", "quotes": [ "The Ownership Tax and Rules carries 5 published figures read from 3 sources' own pages; the 3 published figures given without a breakdown run from 3 to 4,000,000 USD, read 8 November 2026.", "6 of the 15 named sources read in full publish a figure; 9 publish none, read 8 November 2026.", "Ownership Tax and Rules, year 2027-28: median 639.69 GBP across 1 source, read 8 November 2026.", "Ownership Tax and Rules, year 2026-27: median 619.50 GBP across 1 source, read 8 November 2026.", "Ownership Tax and Rules, figure domestic-segment-fee-statutory-base: median 3 USD across 1 source, read 8 November 2026.", "Ownership Tax and Rules, figure international-arrival-departure-tax-statutory-base: median 12 USD across 1 source, read 8 November 2026.", "Ownership Tax and Rules, figure management-exception-ownership-period: median 31 day across 1 source, read 8 November 2026." ], "citation": "\"ownvscharter.com Ownership Tax and Rules\", updated 2026-11-09, https://ownvscharter.com/datasets/ownership-tax-and-rules/.", "changed_since": null, "national": { "unit": "USD", "n": 4, "median": 9.75, "min": 3, "max": 4000000, "p25": 4.125, "p75": 3000003, "mean": 1000005.625, "units": { "%": 3, "GBP": 2, "USD": 4, "day": 2 }, "published_sources": 6, "named_sources": 15, "read_sources": 15, "not_published": 9, "published_share": 0.4 }, "by_axis": { "year": { "2027-28": { "GBP": { "n": 1, "median": 639.6949999999999, "min": 639.6949999999999, "max": 639.6949999999999, "p25": 639.6949999999999, "p75": 639.6949999999999, "mean": 639.695 } }, "2026-27": { "GBP": { "n": 1, "median": 619.5, "min": 619.5, "max": 619.5, "p25": 619.5, "p75": 619.5, "mean": 619.5 } } }, "figure": { "domestic-segment-fee-statutory-base": { "USD": { "n": 1, "median": 3, "min": 3, "max": 3, "p25": 3, "p75": 3, "mean": 3 } }, "international-arrival-departure-tax-statutory-base": { "USD": { "n": 1, "median": 12, "min": 12, "max": 12, "p25": 12, "p75": 12, "mean": 12 } }, "management-exception-ownership-period": { "day": { "n": 1, "median": 31, "min": 31, "max": 31, "p25": 31, "p75": 31, "mean": 31 } } } }, "rows": [ { "source": "IRS Publication 946 - how to depreciate property", "url": "https://www.irs.gov/publications/p946", "figure": "$4,000,000. ", "value": 4000000, "unit": "USD", "vat": null, "axis": {}, "retrieved_at": "2026-11-06", "quote": "This limit is reduced by the amount by which the cost of section 179 property placed in service during the tax year exceeds $4,000,000. See Dollar Limits in chapter 2.Also, the maximum section 179 expense deduction for sport utility vehicles placed in service in tax years beginning in 2025 is $31,300.", "source_class": "primary-government", "text_sha256": "de14d6e6d4761383b63861e7a11df11774be2af4042192d8dd5f13ff1f7b3523" }, { "source": "IRS Publication 946 - how to depreciate property", "url": "https://www.irs.gov/publications/p946", "figure": "100%", "value": 100, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-11-06", "quote": "119-21, commonly known as the One Big Beautiful Bill Act, reinstated the 100% special depreciation allowance for certain qualified property acquired and placed in service after January 19, 2025 (including long production period property and certain aircraft), and certain specified plants bearing fruits and nuts planted or grafted after January 19, 2025.", "source_class": "primary-government", "text_sha256": "de14d6e6d4761383b63861e7a11df11774be2af4042192d8dd5f13ff1f7b3523" }, { "source": "GOV.UK rates for Air Passenger Duty", "url": "https://www.gov.uk/guidance/rates-and-allowances-for-air-passenger-duty", "figure": "£146.63", "value": 146.63, "unit": "GBP", "vat": null, "axis": { "year": "2027-28" }, "retrieved_at": "2026-11-07", "quote": "Destination bands Reduced rate Standard rate Higher rate Domestic £8.26 £16.52 £146.63", "source_class": "primary-government", "text_sha256": "1065113733c4fedeb7ebf9e30c0e3f9a7e17e00277a3a5866e6535263fbeb6d9" }, { "source": "GOV.UK rates for Air Passenger Duty", "url": "https://www.gov.uk/guidance/rates-and-allowances-for-air-passenger-duty", "figure": "£146.63", "value": 146.63, "unit": "GBP", "vat": null, "axis": { "year": "2027-28" }, "retrieved_at": "2026-11-07", "quote": "Band A £15.49 £33.04 £146.63", "source_class": "primary-government", "text_sha256": "1065113733c4fedeb7ebf9e30c0e3f9a7e17e00277a3a5866e6535263fbeb6d9" }, { "source": "GOV.UK rates for Air Passenger Duty", "url": "https://www.gov.uk/guidance/rates-and-allowances-for-air-passenger-duty", "figure": "£1132.76", "value": 1132.76, "unit": "GBP", "vat": null, "axis": { "year": "2027-28" }, "retrieved_at": "2026-11-07", "quote": "Band B £105.33 £251.95 £1132.76", "source_class": "primary-government", "text_sha256": "1065113733c4fedeb7ebf9e30c0e3f9a7e17e00277a3a5866e6535263fbeb6d9" }, { "source": "GOV.UK rates for Air Passenger Duty", "url": "https://www.gov.uk/guidance/rates-and-allowances-for-air-passenger-duty", "figure": "£1178.20", "value": 1178.2, "unit": "GBP", "vat": null, "axis": { "year": "2027-28" }, "retrieved_at": "2026-11-07", "quote": "Band C £109.46 £261.25 £1178.20", "source_class": "primary-government", "text_sha256": "1065113733c4fedeb7ebf9e30c0e3f9a7e17e00277a3a5866e6535263fbeb6d9" }, { "source": "GOV.UK rates for Air Passenger Duty", "url": "https://www.gov.uk/guidance/rates-and-allowances-for-air-passenger-duty", "figure": "£142", "value": 142, "unit": "GBP", "vat": null, "axis": { "year": "2026-27" }, "retrieved_at": "2026-11-07", "quote": "Destination bands Reduced rate Standard rate Higher rate Domestic £8 £16 £142", "source_class": "primary-government", "text_sha256": "1065113733c4fedeb7ebf9e30c0e3f9a7e17e00277a3a5866e6535263fbeb6d9" }, { "source": "GOV.UK rates for Air Passenger Duty", "url": "https://www.gov.uk/guidance/rates-and-allowances-for-air-passenger-duty", "figure": "£142", "value": 142, "unit": "GBP", "vat": null, "axis": { "year": "2026-27" }, "retrieved_at": "2026-11-07", "quote": "Band A £15 £32 £142", "source_class": "primary-government", "text_sha256": "1065113733c4fedeb7ebf9e30c0e3f9a7e17e00277a3a5866e6535263fbeb6d9" }, { "source": "GOV.UK rates for Air Passenger Duty", "url": "https://www.gov.uk/guidance/rates-and-allowances-for-air-passenger-duty", "figure": "£1097", "value": 1097, "unit": "GBP", "vat": null, "axis": { "year": "2026-27" }, "retrieved_at": "2026-11-07", "quote": "Band B £102 £244 £1097", "source_class": "primary-government", "text_sha256": "1065113733c4fedeb7ebf9e30c0e3f9a7e17e00277a3a5866e6535263fbeb6d9" }, { "source": "GOV.UK rates for Air Passenger Duty", "url": "https://www.gov.uk/guidance/rates-and-allowances-for-air-passenger-duty", "figure": "£1141", "value": 1141, "unit": "GBP", "vat": null, "axis": { "year": "2026-27" }, "retrieved_at": "2026-11-07", "quote": "Band C £106 £253 £1141", "source_class": "primary-government", "text_sha256": "1065113733c4fedeb7ebf9e30c0e3f9a7e17e00277a3a5866e6535263fbeb6d9" }, { "source": "Federal Register - FET exception for aircraft management services", "url": "https://www.federalregister.gov/documents/2021/01/19/2021-00706/excise-taxes-transportation-of-persons-by-air-transportation-of-property-by-air-aircraft-management", "figure": "31 days", "value": 31, "unit": "day", "vat": null, "axis": {}, "retrieved_at": "2026-11-07", "quote": "In addition, proposed § 49.4261-10(b)(4) provided that the fact that a lease permits the lessee to use the aircraft for for-hire flights, as defined in § 49.4261-10(b)(5), when the lessee is otherwise not using the aircraft does not, because of this fact alone, cause a lease with a term that is greater than 31 days to be a disqualified lease.", "source_class": "primary-government", "text_sha256": "049724f26a708dfbc6109a006b3dba7147b0be14902c1c927803cccd7ec3bbc7" }, { "source": "Federal Register - FET exception for aircraft management services", "url": "https://www.federalregister.gov/documents/2021/01/19/2021-00706/excise-taxes-transportation-of-persons-by-air-transportation-of-property-by-air-aircraft-management", "figure": "$3 ", "value": 3, "unit": "USD", "vat": null, "axis": {}, "retrieved_at": "2026-11-07", "quote": "Section 4261(b)(1) imposes a $3 tax (indexed annually for inflation pursuant to section 4261(e)(4)) on the amount paid for each domestic segment of taxable transportation.", "source_class": "primary-government", "text_sha256": "049724f26a708dfbc6109a006b3dba7147b0be14902c1c927803cccd7ec3bbc7" }, { "source": "Federal Register - FET exception for aircraft management services", "url": "https://www.federalregister.gov/documents/2021/01/19/2021-00706/excise-taxes-transportation-of-persons-by-air-transportation-of-property-by-air-aircraft-management", "figure": "$12 ", "value": 12, "unit": "USD", "vat": null, "axis": {}, "retrieved_at": "2026-11-07", "quote": "Section 4261(c) imposes a $12 tax (indexed annually for inflation pursuant to section 4261(e)(4)) on any amount paid (whether within or without the United States) for any transportation by air that begins or ends in the United States.", "source_class": "primary-government", "text_sha256": "049724f26a708dfbc6109a006b3dba7147b0be14902c1c927803cccd7ec3bbc7" }, { "source": "IRS Topic 704 - depreciation and the bonus percentage by year", "url": "https://www.irs.gov/taxtopics/tc704", "figure": "100%", "value": 100, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-11-07", "quote": "For qualified property acquired and placed in service after January 19, 2025, the special depreciation allowance is 100%.", "source_class": "primary-government", "text_sha256": "378a63eefb65dfb3575e9ccd285b1822080ba762b39953fb5da929c3f7ae847b" }, { "source": "IRS air transportation excise tax audit technique guide", "url": "https://www.irs.gov/pub/irs-mssp/air_transportation.pdf", "figure": "7.5%", "value": 7.5, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-11-08", "quote": "reduced the percentage tax rate from 10% of the amount paid to its present level of 7.5%.", "source_class": "primary-government", "text_sha256": "445b5234cc60f92b5eb7cfe0dc0fbd89a21812b692cb4b1a288b523f07c94d43" }, { "source": "eCFR 26 CFR Part 49 - facilities and services excise taxes", "url": "https://www.ecfr.gov/current/title-26/chapter-I/subchapter-D/part-49", "figure": "$3 ", "value": 3, "unit": "USD", "vat": null, "axis": { "figure": "domestic-segment-fee-statutory-base" }, "retrieved_at": "2026-11-07", "quote": "Section 4261(b)(1) imposes a $3 tax (indexed annually for inflation pursuant to section 4261(e)(4)) on the amount paid for each domestic segment of taxable transportation.", "source_class": "primary-government", "text_sha256": "2b126a8c2231012c5243d21d3e8eeb0b554844b57598ee79d61f3af03b5ef964" }, { "source": "eCFR 26 CFR Part 49 - facilities and services excise taxes", "url": "https://www.ecfr.gov/current/title-26/chapter-I/subchapter-D/part-49", "figure": "$12 ", "value": 12, "unit": "USD", "vat": null, "axis": { "figure": "international-arrival-departure-tax-statutory-base" }, "retrieved_at": "2026-11-07", "quote": "Section 4261(c) imposes a $12 tax (indexed annually for inflation pursuant to section 4261(e)(4)) on any amount paid (whether within or without the United States) for any transportation by air that begins or ends in the United States.", "source_class": "primary-government", "text_sha256": "2b126a8c2231012c5243d21d3e8eeb0b554844b57598ee79d61f3af03b5ef964" }, { "source": "eCFR 26 CFR Part 49 - facilities and services excise taxes", "url": "https://www.ecfr.gov/current/title-26/chapter-I/subchapter-D/part-49", "figure": "31 days", "value": 31, "unit": "day", "vat": null, "axis": { "figure": "management-exception-ownership-period" }, "retrieved_at": "2026-11-07", "quote": "A person owns a managed aircraft if the person holds legal title to the aircraft, or if the person holds substantial incidents of ownership in the aircraft for a period of more than 31 days.", "source_class": "primary-government", "text_sha256": "2b126a8c2231012c5243d21d3e8eeb0b554844b57598ee79d61f3af03b5ef964" } ], "not_published": [ { "source": "IRS Instructions for Form 720 (air transportation excise tax)", "url": "https://www.irs.gov/instructions/i720", "retrieved_at": "2026-09-11", "reason": "every candidate on the page was refused" }, { "source": "IRS bonus depreciation FAQ", "url": "https://www.irs.gov/newsroom/additional-first-year-depreciation-deduction-bonus-faq", "retrieved_at": "2026-09-26", "reason": "read in full and no accepted figure on the page" }, { "source": "Internal Revenue Bulletin 2026-16 - SIFL rates for the first half of 2026", "url": "https://www.irs.gov/irb/2026-16_IRB", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "eCFR 26 CFR 1.61-21 - valuation of a flight on employer-provided aircraft", "url": "https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/section-1.61-21", "retrieved_at": "2026-11-07", "reason": "every candidate on the page was refused" }, { "source": "eCFR 14 CFR Part 135 - on-demand operating requirements", "url": "https://www.ecfr.gov/current/title-14/chapter-I/subchapter-G/part-135", "retrieved_at": "2026-11-07", "reason": "every candidate on the page was refused" }, { "source": "eCFR 14 CFR Part 91 - general operating and flight rules", "url": "https://www.ecfr.gov/current/title-14/chapter-I/subchapter-F/part-91", "retrieved_at": "2026-11-07", "reason": "every candidate on the page was refused" }, { "source": "FAA Part 135 air carrier and operator certification", "url": "https://www.faa.gov/licenses_certificates/airline_certification/135_certification", "retrieved_at": "2026-10-24", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK Air Passenger Duty - extension of the higher rate to private jets", "url": "https://www.gov.uk/government/publications/air-passenger-duty-and-private-jets/air-passenger-duty-extension-of-the-higher-rate", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "UK CAA air operator certificates", "url": "https://www.caa.co.uk/commercial-industry/airlines/licensing/air-operator-certificates/", "retrieved_at": "2026-09-26", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.irs.gov/instructions/i720", "label": "IRS Instructions for Form 720 (air transportation excise tax)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ecfr.gov/current/title-26/chapter-I/subchapter-D/part-49", "label": "eCFR 26 CFR Part 49 - facilities and services excise taxes", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.federalregister.gov/documents/2021/01/19/2021-00706/excise-taxes-transportation-of-persons-by-air-transportation-of-property-by-air-aircraft-management", "label": "Federal Register - FET exception for aircraft management services", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/publications/p946", "label": "IRS Publication 946 - how to depreciate property", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/taxtopics/tc704", "label": "IRS Topic 704 - depreciation and the bonus percentage by year", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/newsroom/additional-first-year-depreciation-deduction-bonus-faq", "label": "IRS bonus depreciation FAQ", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/irb/2026-16_IRB", "label": "Internal Revenue Bulletin 2026-16 - SIFL rates for the first half of 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/section-1.61-21", "label": "eCFR 26 CFR 1.61-21 - valuation of a flight on employer-provided aircraft", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ecfr.gov/current/title-14/chapter-I/subchapter-G/part-135", "label": "eCFR 14 CFR Part 135 - on-demand operating requirements", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ecfr.gov/current/title-14/chapter-I/subchapter-F/part-91", "label": "eCFR 14 CFR Part 91 - general operating and flight rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.faa.gov/licenses_certificates/airline_certification/135_certification", "label": "FAA Part 135 air carrier and operator certification", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/rates-and-allowances-for-air-passenger-duty", "label": "GOV.UK rates for Air Passenger Duty", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/air-passenger-duty-and-private-jets/air-passenger-duty-extension-of-the-higher-rate", "label": "GOV.UK Air Passenger Duty - extension of the higher rate to private jets", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.caa.co.uk/commercial-industry/airlines/licensing/air-operator-certificates/", "label": "UK CAA air operator certificates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/pub/irs-mssp/air_transportation.pdf", "label": "IRS air transportation excise tax audit technique guide", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 6 of the 15 named sources that could be read published a usable figure; 9 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in USD (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 4 figures, never sentences; 482 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per regime per figure, quoted verbatim from the authority with its effective date: the 7.5% air transportation excise tax and the segment fee, the management-services exception, the bonus depreciation percentage by placed-in-service year, the SIFL terminal charge and cents-per-mile for the half-year, the Part 91/135 dividing line, and the UK APD higher rate by band and weight threshold. The derivation is what each figure DOES to the three options' cost per hour - the same aircraft flown under a charter certificate, under management, or by its owner - which is the arithmetic no authority publishes because no authority looks across them.", "embed": "

3 to 4,000,000 USD

3 of 5 published figures (no breakdown), Ownership Tax and Rules, across 3 sources, read 8 November 2026

Source: ownvscharter.com Ownership Tax and Rules
" }