Part 1Charges, rates, allowances, etc
Other environmental taxes and duties
17Rates of air passenger duty
1
In section 30 of FA 1994 (air passenger duty: rates), for subsections (1) to (4) substitute—
1
Air passenger duty is chargeable on the carriage of each chargeable passenger at the rate determined as follows.
2
If the passenger's journey ends at a place in the United Kingdom or a territory specified in Part 1 of Schedule 5A—
a
if the passenger's agreement for carriage provides for standard class travel in relation to every flight on the passenger's journey, the rate is £11, and
b
in any other case, the rate is £22.
3
If the passenger's journey ends at a place in a territory specified in Part 2 of Schedule 5A—
a
if the passenger's agreement for carriage provides for standard class travel in relation to every flight on the passenger's journey, the rate is £45, and
b
in any other case, the rate is £90.
4
If the passenger's journey ends at a place in a territory specified in Part 3 of Schedule 5A—
a
if the passenger's agreement for carriage provides for standard class travel in relation to every flight on the passenger's journey, the rate is £50, and
b
in any other case, the rate is £100.
4A
If the passenger's journey ends at any other place—
a
if the passenger's agreement for carriage provides for standard class travel in relation to every flight on the passenger's journey, the rate is £55, and
b
in any other case, the rate is £110.
2
Schedule 5 contains further provision about air passenger duty.
3
The amendment made by subsection (1) has effect in relation to the carriage of passengers beginning on or after 1 November 2009.