Part 1Charges, rates, thresholds etc

Environment

12Rates of air passenger duty

1

Section 30 of FA 1994 (rates of air passenger duty) is amended as follows.

2

In subsection (3A) (destinations in EEA States and qualifying territories etc)—

a

in paragraph (a) (standard class travel), for “£5” substitute “ £10 ”, and

b

in paragraph (b) (any other case), for “£10” substitute “ £20 ”.

3

In subsection (4) (other destinations)—

a

in paragraph (a) (standard class travel), for “£20” substitute “ £40 ”, and

b

in paragraph (b) (any other case), for “£40” substitute “ £80 ”.

4

The amendments made by this section have effect in relation to any carriage of a passenger on an aircraft which begins on or after 1st February 2007.

5

But if the amount of duty due from any operator in the accounting period ending before 21st March 2007 increased as a result of those amendments, the operator is to pay the amount of that increase as if it became due in the first accounting period ending after that day.

6

Expressions which are used in subsection (5) and in the Air Passenger Duty Regulations 1994 (S.I. 1994/1738) have the same meaning in that subsection as in those regulations.