Part I Customs and Excise
Chapter IV Air Passenger Duty
The duty
30 The rate of duty.
F51
Air passenger duty is chargeable on the carriage of each chargeable passenger at the rate determined as follows.
2
If the passenger's journey ends at a place in the United Kingdom or a territory specified in Part 1 of Schedule 5A—
a
if the passenger's agreement for carriage provides for standard class travel in relation to every flight on the passenger's journey, the rate is F8£12 , and
b
in any other case, the rate is F8£24 .
3
If the passenger's journey ends at a place in a territory specified in Part 2 of Schedule 5A—
a
if the passenger's agreement for carriage provides for standard class travel in relation to every flight on the passenger's journey, the rate is F9£60 , and
b
in any other case, the rate is F9£120 .
4
If the passenger's journey ends at a place in a territory specified in Part 3 of Schedule 5A—
a
if the passenger's agreement for carriage provides for standard class travel in relation to every flight on the passenger's journey, the rate is F10£75 , and
b
in any other case, the rate is F10£150 .
4A
If the passenger's journey ends at any other place—
a
if the passenger's agreement for carriage provides for standard class travel in relation to every flight on the passenger's journey, the rate is F11£85 , and
b
in any other case, the rate is F11£170 .
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.
F68A
The Treasury may by order amend Schedule 5A.
F7F19
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7F29A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F79B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F310
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.
F411
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.