PART 3Other taxes

Air passenger duty

90Rates of air passenger duty from 1 April 2021

1

In section 30(4A) of FA 1994 (air passenger duty: long haul rates)—

a

in paragraph (a), for “£80” substitute “ £82 ”, and

b

in paragraph (b), for “£176” substitute “ £180 ”.

2

The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2021.