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Pass and ZED fares often include taxes that are applicable on separate trips but can be refunded when two legs are combined with a connection. As I recall, the British GB and one of the German taxes (either RA or DE) are not payable for a same-day connection. My airline had a good summary of taxes, and situations when they are exempted, in our central computer system. Now that I'm retired I am having trouble finding this specific information. Anybody have good links to public-domain details on the exemptions for each tax code?
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Many airlines won't waive those taxes if you're on a standby ticket because there is no guarantee that you will make a same day connection, or, for that matter, than you actually intend to make a same day connection.
Also, if an airline choses not to collect the tax from the employee, the carrier that lifted the ticket may still bill it to the ticketing airline.