Part ICustoms and Excise
Chapter IVAir Passenger Duty
The duty
30The rate of duty
1
Air passenger duty shall be charged on the carriage of each chargeable passenger at the rate appropriate for the place where the passenger’s journey ends.
2
If that place is—
a
in the United Kingdom or another member State or in any territory for whose external relations the United Kingdom or any other member State is responsible, and
b
in the area specified in subsection (3) below,
the rate is £5.
3
The area referred to in subsection (2) above is the area bounded by the meridians of longitude 32° W and 32° E and the parallels of latitude 26° N and 81° N.
4
In any other case, the rate is £10.
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.