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AGS Tax Strategy

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AGS Tax Strategy

AGS Airports Holdings Limited Group (“AGS”) Tax Strategy 

This report provides an overview of AGS’s Tax Strategy in accordance with requirements enacted in Schedule 19(2) of The Finance Act 2016 in its financial year ended 31 December 2023.

A list of entities to which it applies is set out below:

  • AGS Airports Holdings Limited
  • AGS Airports Investments Limited
  • AGS Airports Limited
  • Airports Holdings NDH1 Limited
  • BAA Lynton Limited
  • AGS Airports Pension Trustee Limited
  • Aberdeen International Airport Limited
  • Glasgow Airport Limited
  • Southampton International Airport Limited

This strategy was reviewed on the 20th November 2023 and applies from the date of publication 7th December 2023 until it is superseded.


AGS tax arrangements 

AGS pays a range of taxes in the UK, principally corporation tax, employment taxes and VAT.

Our tax policy is to operate both within the letter and the spirit of the UK’s tax laws at all times.


Approach to tax governance and risk management

AGS conducts its business through its three UK airport sites, with no overseas operations.

We manage risks to ensure compliance with legal requirements in a manner which ensures payment of the right amount of tax at the right time.

AGS operates a system of tax risk assessment and controls as a component of its overall risk management and internal control framework.

Ultimate responsibility for AGS´s Tax Strategy and compliance rests with the Board of Directors. The Chief Financial Officer maintains executive responsibility for tax matters and for fulfilling compliance requirements.


Attitude to tax planning and level of risk

AGS’s approach to managing tax risk is to ensure compliance with our obligations and legal requirements in a manner which ensures we pay the right amount of tax and we have certainty in our overall tax affairs.

As part of our business and commercial operations we seek to utilise available tax reliefs, incentives, and exemptions in line with both the intent and the letter of tax legislation.

We will seek external tax advice where necessary to ensure the right amount of tax is determined in any complex circumstances.


Relationship with HMRC

AGS seeks to have a transparent, honest, and constructive relationship with HMRC.

Any inadvertent errors in submissions made to HMRC are fully disclosed as soon as reasonably practicable after they are identified.