Finance Act 2020

Air passenger dutyU.K.

90Rates of air passenger duty from 1 April 2021U.K.

(1)In section 30(4A) of FA 1994 (air passenger duty: long haul rates)—

(a)in paragraph (a), for “£80” substitute “ £82 ”, and

(b)in paragraph (b), for “£176” substitute “ £180 ”.

(2)The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2021.