Part I Customs and Excise

Chapter IV Air Passenger Duty

The duty

30 The rate of duty.

(1)

Air passenger duty shall be charged on the carriage of each chargeable passenger at the rate F1determined in accordance with subsections (2) to (4) below.

F2(2)

F3If the place where the passenger’s journey ends is in the area specified in subsection (3) below and in—

(a)

the United Kingdom or another EEA State, F4. . .

(b)

any territory for whose external relations the United Kingdom or another member State is responsible

F5or

(c)

any qualifying territory (so long as not falling within paragraph (a) above),

F6the rate shall be determined in accordance with subsection (3A) below.

(3)

The area referred to in subsection (2) above is the area bounded by the meridians of longitude 32° W and F745 degrees E and the parallels of latitude 26° N and 81° N.

F8(3A)

In a case falling within subsection (2) above—

(a)

if the passenger’s agreement for carriage provides for standard class travel in relation to every flight on his journey, the rate is F9£10 ;

(b)

in any other case, the rate is F10£20 .

F11(4)

In a case not falling within subsection (2) above—

(a)

if the passenger’s agreement for carriage provides for standard class travel in relation to every flight on his journey, the rate is F12£40 ;

(b)

in any other case, the rate is F13£80 .

(5)

Subject to subsection (6) below, the journey of a passenger whose agreement for carriage is evidenced by a ticket ends for the purposes of this section at his final place of destination.

(6)

Where in the case of such a passenger—

(a)

his journey includes two or more flights, and

(b)

any of those flights is not followed by a connected flight,

his journey ends for those purposes where the first flight not followed by a connected flight ends.

(7)

The journey of any passenger whose agreement for carriage is not evidenced by a ticket ends for those purposes where his flight ends.

(8)

For the purposes of this Chapter, successive flights are connected if (and only if) they are treated under an order as connected.

F14(9)

In this section “EEA State” means a State which is a Contracting Party to the EEA Agreement but until the EEA Agreement comes into force in relation to Liechtenstein does not include the State of Liechtenstein; and “EEA Agreement” here means the Agreement on the European Economic Area signed at Oporto on 2nd May 1992 as adjusted by the Protocol signed at Brussels on 17th March 1993.

F15(9A)

In this section “qualifying territory” means each of the following territories—

F16Albania

F16Former Yugoslav Republic of Macedonia

F16Serbia

F16Bosnia and Herzegovina

Hungary

Slovak Republic

Bulgaria

F16Kosovo under the Interim Administration of the United Nations Mission

Slovenia

F17Croatia

Latvia

Switzerland

Cyprus

Lithuania

Poland

Czech Republic

Malta

Romania

Estonia

F16Montenegro

Turkey.

(9B)

The Treasury may by order amend the definition of “qualifying territory” in subsection (9A) above by adding, removing, or varying the description of, any territory.

F18(10)

In this section “standard class travel”, in relation to carriage on an aircraft, means—

(a)

in the case of an aircraft on which only one class of travel is available, that class of travel;

(b)

in any other case, the lowest class of travel available on the aircraft.