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Finance Act 2018
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43Air passenger duty: rates of duty from 1 April 2019U.K.
(1)Chapter 4 of Part 1 of FA 1994 (air passenger duty) is amended as follows.
(2)In section 30(4A)(b) as amended by F(No.2)A 2017 (rate for long haul departures not from Northern Ireland: travel not in sole or lowest class, and higher rate does not apply), for “£156” substitute “ £172 ”.
(3)In section 30(4E)(d) (higher rate for long haul departures not from Northern Ireland is six times standard-class long haul rate), for “six” substitute “ 6.6 ”.
(4)In section 30A(5A)(c)(ii) (higher rate for long haul departures from Northern Ireland if not set by Act of the Northern Ireland Assembly is six times standard-class rate for long haul departures from Northern Ireland), for “six” substitute “ 6.6 ”.
(5)The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2019.
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