- EU ETS. Ministers debated the review on 12 October. Aviation scope is one of the contested points. The Irish presidency is aiming for a Council position by December. Nothing has been decided.
- France. The PLF 2027 has been in plenary since 13 October. We found nothing in the filed text that changes the business-aviation rates of the solidarity tax, so the current per-passenger rates still apply. Amendments may yet change that.
- NBAA-BACE opens in Las Vegas today. If an aircraft bought at the show is coming to Europe, settle the import and VAT plan before the purchase agreement is signed.
EU emissions trading
High · watch
Environment ministers hold their first debate on the ETS review
What happenedThe Environment Council held a policy debate on the Commission’s 17 July proposal to review the EU ETS. Most of the debate was about the post-2030 cap, international credits and free allocation. The Council’s own summary also records that several ministers set out priorities on extending the scheme to aviation, maritime and waste. The debate was guidance for the working party, not a decision. The Irish presidency says it wants agreement by December, and the next Environment Council is scheduled for 11 December.
Why it mattersFor business aviation, the Commission’s text is a structural change. It removes the flight-frequency exemption and replaces it with a single emissions threshold for all operators. It also extends the scheme to departures to third countries within 5,000 km from 2029. The industry reads the accompanying Q&A as possibly catching all business-jet flights into and out of the EU. Many non-commercial operators that sit below today’s thresholds could end up registering, monitoring and surrendering allowances. That cost falls on the aircraft operator, so under a management agreement, a dry lease or an AOC arrangement, who carries it is a contract question.
Sources: Council of the EU, Environment Council, 12 October 2026; EBAA, 17 July 2026.
France
High · France departures
The 2027 budget reaches the floor without changing the business-aviation solidarity rates
What happenedThe National Assembly began examining the first part of the 2027 finance bill (PLF 2027, n° 3210) in plenary on 13 October, and the first floor amendments were voted later in the week. The filed bill does touch the air passenger tax: articles 21 and 22 cover territorial continuity, overseas residents and certain flights from Strasbourg. We have not found anything in the filed text that changes the separate solidarity rates for business aviation introduced on 1 March 2025.
Why it mattersThe debate starts with figures on the table. The finance committee’s information report of 23 September (n° 3189) found that movements by French-registered business jets fell 11–20% in each quarter since October 2025. Over the same period, foreign-registered operators’ share of the French charter market rose to around 91%. Until the budget is adopted, commercial flights departing France still carry the solidarity tax. For a business jet that is €420, €1,015 or €2,100 per passenger, depending on the destination zone, whatever the operator’s nationality. A foreign register does not remove the tax. It only moves the aircraft out of the French operator base.
Sources: Assemblée nationale, PLF 2027 legislative file; Finance committee report n° 3189; Ministry notice on the solidarity rate (2026). Amendments are moving quickly; check the current text before you rely on it.
Market
Practical
NBAA-BACE opens in Las Vegas: sign the import plan before the purchase agreement
What happenedThe largest business-aviation show of the year runs from today until 22 October. Exhibits are at the Las Vegas Convention Center and the static display is at Henderson Executive. Bombardier has said it will show the Global 8000, and the FAA Administrator opens the “Meet the Regulators” session.
Why it mattersShow season produces signed LOIs, and some of those aircraft will come to Europe. Three questions have to be answered before signature, not after delivery. Will the aircraft be imported into the EU, or can it use temporary admission? Which register and which owning entity will hold it? Where will delivery take place, given that US state sales tax and EU import VAT both turn on location? For a non-EU buyer, our guide to moving from the N-register to the EU sets out the sequence.
Source: NBAA programme announcement.
On the radar
| Date | What | Who should care |
|---|---|---|
| 9–20 Nov 2026 | COP31, Antalya — international aviation and CORSIA in the background of the EU ETS debate | Operators flying extra-EU routes |
| 16–18 Nov 2026 | EBAA Week, Brussels — first edition; industry positioning on the ETS review | Operators, AOC holders |
| 7 Dec 2026 | EASA NPA 2026-03 (CS-25 update) — comment period closes | OEMs, large-cabin programme buyers |
| 11 Dec 2026 | Environment Council — presidency target for a Council position on the ETS review | All EU-based operators |
| December 2026 | French budget 2027 — final adoption; solidarity tax rates fixed for 2027 | Anyone departing France commercially |
| April 2027 | UK — higher APD rate extended to all private jets above 5.7 t | UK departures, UK-based owners |
The BCA view
The structuring point this week is about contracts. If the ETS review passes in anything like its current form, the compliance obligation falls on the aircraft operator. Under most management agreements and AOC arrangements, the operator then passes the cost on to the owner, but only as far as the contract allows. Agreements signed this year should already address who registers, who monitors, who buys and surrenders allowances, and what happens if scope expands mid-term. Our note on management agreements and the regulatory assessment cover the drafting.
Weekly No. 1 · published Tuesday 20 October 2026 by Alexander Baranov, BCA Group. The digest summarises public sources and is general information, not legal, tax or aviation advice. Positions that are still under negotiation are marked as such. RSS feed.