Finance Act 2014 (c. 26)

PART 2 U.K. Excise duties and other taxes

Air passenger duty U.K.

78 Air passenger duty: rates of duty from 1 April 2014 U.K.

(1) Section 30 of FA 1994 (air passenger duty: rates of duty) is amended as follows.

(2) In subsection (3)—

(a) in paragraph (a), for “£67” substitute “ £69 ”, and

(b) in paragraph (b), for “£134” substitute “ £138 ”.

(3) In subsection (4)—

(a) in paragraph (a), for “£83” substitute “ £85 ”, and

(b) in paragraph (b), for “£166” substitute “ £170 ”.

(4) In subsection (4A)—

(a) in paragraph (a), for “£94” substitute “ £97 ”, and

(b) in paragraph (b), for “£188” substitute “ £194 ”.

(5) The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2014.

79 Air passenger duty: rates of duty from 1 April 2015 U.K.

(1) Chapter 4 of Part 1 of FA 1994 (air passenger duty) is amended in accordance with subsections (2) to (10).

(2) Section 30 (rates of duty), as amended by section 78 of this Act, is amended as follows.

(3) Omit subsections (3) and (4).

(4) In subsection (4A)—

(a) in paragraph (a) for “£97” substitute “ £71 ”, and

(b) in paragraph (b) for “£194” substitute “ £142 ”.

(5) In subsection (4E)—

(a) in paragraph (a) for “twice the rate in subsection (2)(b)” substitute “ six times the rate in subsection (2)(a) ”,

(b) after paragraph (a) insert “ and ”,

(c) omit paragraph (b),

(d) omit paragraph (c) and the “and” after it, and

(e) in paragraph (d) for “twice the rate in subsection (4A)(b)” substitute “ six times the rate in subsection (4A)(a) ”.

(6) Section 30A (Northern Ireland long haul rates of duty) is amended as follows.

(7) Omit subsections (2) to (4).

(8) In subsection (5) for “If the passenger's journey ends at any other place” substitute “ Air passenger duty is chargeable on the carriage of the chargeable passenger at the rate determined as follows ”.

(9) In subsection (5A)—

(a) omit paragraph (a),

(b) omit paragraph (b) and the “and” after it, and

(c) in paragraph (c)—

(i) omit the words from the beginning to “(5)(a) or (b),”,

(ii) after “instead” insert “ of the rate set for the purposes of subsection (5)(a) or (b) ”, and

(iii) in sub-paragraph (ii) for “twice the rate set for the purposes of subsection (5)(b)” substitute “ six times the rate set for the purposes of subsection (5)(a) ”.

(10) In Schedule 5A (territories) omit Parts 2 and 3.

(11) Accordingly, in section 1 of the Air Passenger Duty (Setting of Rate) Act (Northern Ireland) 2012 (setting of rate of air passenger duty)—

(a) in subsection (1)—

(i) omit “(3)(a) and (b), (4)(a) and (b),”, and

(ii) for “(5A)(a), (b) and (c)” substitute “ (5A)(c) ”, and

(b) omit subsections (2) to (5), (8) and (9).

(12) The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2015.

80 Air passenger duty: adjustments to Part 3 of Schedule 5A to FA 1994 U.K.

(1) In Part 3 of Schedule 5A to FA 1994 (air passenger duty: territories)—

(a) omit “Ascension Island”, “Netherlands Antilles” and “Saint Helena”, and

(b) at the appropriate places insert— “ Bonaire ”, “ Curaçao ”, “ Saba ”, “ Saint Helena, Ascension and Tristan da Cunha ”, “ Sint Eustatius ”, and “ Sint Maarten ”.

(2) The amendments made by this section have effect in relation to the carriage of passengers beginning on or after the day on which this Act is passed.