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.