SCHEDULE 5Air passenger duty
Amendments
1
Chapter 4 of Part 1 of FA 1994 (air passenger duty) is amended as follows.
2
(1)
Section 30 (rates of duty) is amended as follows.
(2)
“(8A)
The Treasury may by order amend Schedule 5A.”
(3)
Omit subsections (9) to (9B).
3
“39Schemes for simplified operation of Chapter
(1)
This section applies if the Commissioners consider that, having regard to difficulties encountered or expected to be encountered by any registered operator in obtaining and recording information about passengers and their journeys, it is appropriate for this Chapter to have effect in relation to the registered operator in accordance with a special accounting scheme.
(2)
The Commissioners may agree with the registered operator that this Chapter is to have effect in relation to the registered operator in accordance with a special accounting scheme agreed between the Commissioners and the registered operator (but subject to subsection (4)).
(3)
A special accounting scheme is a scheme which makes provision for methods of calculating—
(a)
how many persons are to be regarded for the purposes of this Chapter as chargeable passengers carried by chargeable aircraft operated by a registered operator, and
(b)
how many of those are to be so regarded as having been so carried on journeys in respect of which duty is chargeable at any particular rate.
(4)
The Commissioners may publish a notice specifying terms and conditions subject to which special accounting schemes are to have effect.
(5)
Where the Commissioners and a registered operator have agreed that this Chapter is to have effect in relation to the registered operator in accordance with a special accounting scheme, this Chapter has effect in relation to the registered operator in accordance with the scheme (and with any notice under subsection (4) which has been published by the Commissioners and not withdrawn) for the period agreed by the Commissioners and the registered operator.
(6)
The Commissioners and the registered operator may at any time agree to vary the special accounting scheme for the future.
(7)
The Commissioners may at any time terminate the operation of the special accounting scheme—
(a)
on the application of the registered operator, or
(b)
where they have reasonable grounds for doing so,
by giving notice to the registered operator.”
4
In section 42(4)
(orders), after “chargeable passengers” insert “
, or to increase the rate of air passenger duty to be charged on the carriage of any chargeable passengers whose journeys end in any place,
”
.
5
“SCHEDULE 5AAir passenger duty: territories etc
Part 1Part 1 territories
Albania
Finland
Latvia
Portugal (including Madeira)
Algeria
France (including Corsica)
Libya
Romania
Andorra
Germany
Liechtenstein
Russian Federation, west of the Urals
Austria
Gibraltar
Lithuania
San Marino
Azores
Greece
Luxembourg
Serbia
Belarus
Greenland
Former Yugoslav Republic of Macedonia
Slovak Republic
Belgium
Guernsey
Malta
Slovenia
Bosnia and Herzegovina
Hungary
Moldova
Spain (including the Balearic Islands and the Canary Islands)
Bulgaria
Iceland
Monaco
Sweden
Croatia
Republic of Ireland
Montenegro
Switzerland
Cyprus
Isle of Man
Morocco
Tunisia
Czech Republic
Italy (including Sicily and Sardinia)
Netherlands
Turkey
Denmark (including the Faroe Islands)
Jersey
Norway (including Svalbard)
Ukraine
Estonia
Republic of Kosovo
Poland
Western Sahara
Part 2Part 2 territories
Afghanistan
Egypt
Kazakhstan
Saudi Arabia
Armenia
Equatorial Guinea
Kuwait
Senegal
Azerbaijan
Eritrea
Kyrgyzstan
Sierra Leone
Bahrain
Ethiopia
Lebanon
Sudan
Benin
Gabon
Liberia
Syria
Bermuda
Gambia
Mali
Tajikistan
Burkina Faso
Georgia
Mauritania
Togo
Cameroon
Ghana
Niger
Turkmenistan
Canada
Guinea
Nigeria
Uganda
Cape Verde
Guinea-Bissau
Oman
United Arab Emirates
Central African Republic
Iran
Pakistan
United States of America
Chad
Iraq
Qatar
Uzbekistan
Democratic Republic of Congo
Israel and the Occupied Palestinian Territories
Russian Federation, east of the Urals
Yemen
Republic of Congo
Ivory Coast
Saint Pierre and Miquelon
Djibouti
Jordan
Sao Tome and Principe
Part 3Part 3 territories
Angola
Cuba
Macao SAR
Saint Helena
Anguilla
Dominica
Madagascar
Saint Lucia
Antigua and Barbuda
Dominican Republic
Malawi
Saint Martin
Aruba
Ecuador
Maldives
Saint Vincent and the Grenadines
Ascension Island
El Salvador
Martinique
Seychelles
Bahamas
French Guiana
Mauritius
Somalia
Bangladesh
Grenada
Mayotte
South Africa
Barbados
Guadeloupe
Mexico
Sri Lanka
Belize
Guatemala
Mongolia
Suriname
Bhutan
Guyana
Montserrat
Swaziland
Botswana
Haiti
Mozambique
Tanzania
Brazil
Honduras
Namibia
Thailand
British Indian Ocean Territory
Hong Kong SAR
Nepal
Trinidad and Tobago
British Virgin Islands
India
Netherlands Antilles
Turks and Caicos Islands
Burma
Jamaica
Nicaragua
Venezuela
Burundi
Japan
Panama
Vietnam
Cayman Islands
Kenya
Puerto Rico
Virgin Islands
China
North Korea
Reunion
Zambia
Colombia
South Korea
Rwanda
Zimbabwe.
Comoros
Laos
Saint Barthelemy
Costa Rica
Lesotho
Saint Christopher and Nevis (St Kitts and Nevis)”
Consequential repeals
6
In consequence of the amendments made by section 17 and this Schedule, omit—
(a)
in FA 1995, section 15,
(b)
in FA 2000, in section 18—
(i)
subsections (1) to (5), and
(ii)
subsection (7),
(c)
in FA 2002, section 121, and
(d)
in FA 2007, section 12.
Commencement etc
7
The amendments made by paragraphs 2(3) and 6(a), (b)(i), (c) and (d) have effect in relation to the carriage of passengers beginning on or after 1 November 2009.
8
(1)
No agreement for Chapter 4 of Part 1 of FA 1994 to have effect in relation to a registered operator in accordance with a special accounting scheme pursuant to section 39 of FA 1994 as substituted by paragraph 3 may be made so as to have effect as respects the carriage of passengers beginning before 1 November 2009.
(2)
Nothing in this Schedule affects the continuing operation of, or of schemes prepared under, that section as it has effect immediately before this Act is passed as respects the carriage of passengers beginning before 1 November 2009.