Finance Act 1994

30 The rate of duty. U.K.

(1) Air passenger duty shall be charged on the carriage of each chargeable passenger at the rate [F1 determined in accordance with subsections (2) to (4) below.]

[F2 (2) [F3 If 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

[F5 or

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

[F6 the 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 [F7 45 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—

[F16 Albania]	[F16 Former Yugoslav Republic of Macedonia]	[F16 Serbia]
[F16 Bosnia and Herzegovina]	Hungary	Slovak Republic
Bulgaria	[F17 Republic of Kosovo]	Slovenia
[F18 Croatia]	Latvia	Switzerland
Cyprus	Lithuania	Poland
Czech Republic	Malta	Romania
Estonia	[F16 Montenegro]	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.]

[F19 (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.]

[F20 (11) But a class of travel is not standard class travel if the seats for passengers whose agreement for carriage provides for that class of travel have a pitch exceeding 1.016 metres (40 inches).

(12) For this purpose “pitch”, in relation to a seat, means the distance between a fixed point on the seat and the same point on the seat immediately in front of it; but where there is no seat immediately in front of the seat, the seat is to be treated as having the same pitch as the seat immediately behind it.]

Textual Amendments

F1 Words in s. 30(1) substituted (28.7.2000 with application as mentioned in s. 18(8) of the amending Act) by 2000 c. 17, s. 18(2)

F2 S. 30(2) substituted (retrospectively) by 1995 c. 4, s. 15(1)(2)

F3 Words in s. 30(2) substituted (28.7.2000 with application as mentioned in s. 18(8) of the amending Act) by 2000 c. 17, s. 18(3)(a)

F4 Word in s. 30(2) repealed (with application as mentioned in s. 121(5) of the amending Act) by Finance Act 2002 (c. 23), ss. {121(2)}, 141, {Sch. 40 Pt. 4(1)}

F5 S. 30(2)(c) and word inserted (with application as mentioned in s. 121(5) of the amending Act) by Finance Act 2002 (c. 23), s. 121(2)

F6 Words in s. 30(2) added (28.7.2000 with application as mentioned in s. 18(8) of the amending Act) by 2000 c. 17, s. 18(3)(b)

F7 Words in s. 30(3) substituted (with application as mentioned in s. 121(5) of the amending Act) by Finance Act 2002 (c. 23), s. 121(3)

F8 S. 30(3A) inserted (28.7.2000 with application as mentioned in s. 18(8) of the amending Act) by 2000 c. 17, s. 18(4)

F9 Word in s. 30(3A)(a) substituted (19.7.2007 with effect in accordance with s. 12(4)-(6) of the amending Act) by Finance Act 2007 (c. 11), s. 12(2)(a)

F10 Word in s. 30(3A)(b) substituted (19.7.2007 with effect in accordance with s. 12(4)-(6) of the amending Act) by Finance Act 2007 (c. 11), s. 12(2)(b)

F11 S. 30(4) substituted (28.7.2000 with application as mentioned in s. 18(8) of the amending Act) by 2000 c. 17, s. 18(5)

F12 Word in s. 30(4)(a) substituted (19.7.2007 with effect in accordance with s. 12(4)-(6) of the amending Act) by Finance Act 2007 (c. 11), s. 12(3)(a)

F13 Word in s. 30(4)(b) substituted (19.7.2007 with effect in accordance with s. 12(4)-(6) of the amending Act) by Finance Act 2007 (c. 11), s. 12(3)(b)

F14 S. 30(9) inserted (retrospectively) by 1995 c. 4, s. 15(1)(3)

F15 S. 30(9A)(9B) inserted (with application as mentioned in s. 121(5) of the amending Act) by Finance Act 2002 (c. 23), s. 121(4)

F16 Words in s. 30(9A) inserted (1.2.2007) by The Air Passenger Duty (Rate) (Qualifying Territories) Order 2007 (S.I. 2007/22), arts. 1(2), 2 (with art. 1(2))

F17 Words in s. 30(9A) substituted (1.3.2009) by The Air Passenger Duty (Rate) (Qualifying Territories) (Variation of Description) Order 2009 (S.I. 2009/193), arts. 1, 2

F18 Word in s. 30(9A) inserted (1.11.2006) by The Air Passenger Duty (Rate) (Qualifying Territories) Order 2006 (S.I. 2006/2693), arts. 1(2), 2

F19 S. 30(10) added (with application as mentioned in s. 18(8) of the amending Act) by 2000 c. 17, s. 18(6)

F20 S. 30(11)(12) inserted (with effect in accordance with s. 153(2) of the amending Act) by Finance Act 2008 (c. 9), s. 153(1)