Finance Act 2013

Air passenger duty

185 Air passenger duty: rates of duty from 1 April 2013

(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 “£65” substitute “£67”, and

(b) in paragraph (b) for “£130” substitute “£134”.

(3) In subsection (4)—

(a) in paragraph (a) for “£81” substitute “£83”, and

(b) in paragraph (b) for “£162” substitute “£166”.

(4) In subsection (4A)—

(a) in paragraph (a) for “£92” substitute “£94”, and

(b) in paragraph (b) for “£184” substitute “£188”.

(5) The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2013.

186 Air passenger duty: miscellaneous provision

(1) In section 38 of FA 1994 (accounting for and payment of duty) after subsection (2) insert—

“(2A) Regulations may require a prescribed person to make, at prescribed times during a prescribed period, payments based on an estimate of what the person’s liability will be for duty charged in the period.

(2B) The estimate and the amounts of the payments are to be determined in accordance with provision made by the regulations.

(2C) The payments are to be treated as being payments on account of the person’s liability for duty charged in the period.

(2D) The regulations must make provision for dealing with cases where this results in an overpayment of duty by providing for amounts—

(a) to be repaid by the Commissioners, or

(b) to be treated as having been paid on account of the person’s liability for duty charged in other periods,

or both.”

(2) In Part 2 of Schedule 5A to FA 1994 (territories etc) at the appropriate place insert “South Sudan”.

(3) The amendment made by subsection (2) has effect in relation to the carriage of passengers beginning on or after 9 July 2011.