Part 6Other taxes
Air passenger duty
322New bands and rates
1
Section 30 of FA 1994 (air passenger duty: rates) is amended as follows.
2
In subsection (1A), after “long haul” insert “and ultra-long haul”
.
3
After subsection (1A) insert—
1B
If the passenger’s journey ends at a place in the United Kingdom—
a
if the passenger’s agreement for carriage provides for standard class travel in relation to every flight on the passenger’s journey, the rate is £6.50, and
b
in any other case, the rate is £13.
4
In subsection (2) omit “the United Kingdom or”.
5
After subsection (2) insert—
2A
If the passenger’s journey ends at a place in a territory specified in Part 1A of Schedule 5A—
a
if the passenger’s agreement for carriage provides for standard class travel in relation to every flight on the passenger’s journey, the rate is £87, and
b
in any other case, the rate is £191.
6
In subsection (4A)—
a
in paragraph (a), for “£84” substitute “£91”
;
b
in paragraph (b), for “£185” substitute “£200”
.
7
In subsection (4E)—
a
before paragraph (a) insert—
za
if the rate which (apart from this subsection) would apply is the rate in subsection (1B)(a) or (b), a rate of £78 is to apply instead,
b
in paragraph (a), for “equal to six times the rate in subsection (2)(a)” substitute “of £78”
;
c
omit the “and” at the end of paragraph (a);
d
after paragraph (a) insert—
aa
if the rate which (apart from this subsection) would apply is the rate in subsection (2A)(a) or (b), a rate of £574 is to apply instead, and
e
in paragraph (d), for “equal to 6.6 times the rate in subsection (4A)(a)” substitute “of £601”
.
8
In Schedule 5A to FA 1994 (air passenger duty: territories etc)—
a
in Part 1 (Part 1 territories)—
i
for “Czech Republic” substitute “Czechia”
;
ii
for “Former Yugoslav Republic of” substitute “North”
;
b
after Part 1 insert—
Part 1APart 1A territories
Afghanistan
Cuba
Kyrgyzstan
Senegal
Angola
Curacao
Lebanon
Seychelles
Anguilla
Djibouti
Liberia
Sierra Leone
Antigua and Barbuda
Dominica
Macau
Sint Eustatius
Armenia
Dominican Republic
Malawi
Sint Maarten
Aruba
Egypt
Maldives
Somalia
Azerbaijan
El Salvador
Mali
South Korea
Bahrain
Equatorial Guinea
Martinique
South Sudan
Bangladesh
Eritrea
Mauritania
Sri Lanka
Barbados
Ethiopia
Mayotte
St Helena, Ascension and Tristan da Cunha
Belize
French Guiana
Mongolia
St Kitts and Nevis
Benin
Gabon
Montserrat
Sudan
Bermuda
Georgia
Namibia
Suriname
Bhutan
Ghana
Nepal
Syria
Bonaire
Grenada
Nicaragua
Tajikistan
Botswana
Guadeloupe
Niger
Tanzania
Brazil
Guatemala
Nigeria
The Bahamas
British Virgin Islands
Guinea
North Korea
The Gambia
Burkina Faso
Guinea-Bissau
Oman
Togo
Burundi
Guyana
Pakistan
Trinidad and Tobago
Cameroon
Haiti
Panama
Turkmenistan
Canada
Honduras
Qatar
Turks and Caicos Islands
Cape Verde
India
Russian Federation, east of the Ural Mountains
Uganda
Cayman Islands
Iran
Rwanda
United Arab Emirates
Central African Republic
Iraq
Saba
United States (including Puerto Rico and U.S. Virgin Islands)
Chad
Israel
Saint Barthélemy
Uzbekistan
China
Ivory Coast
Saint Lucia
Venezuela
Colombia
Jamaica
Saint Martin
Yemen
Comoros
Jordan
Saint Pierre and Miquelon
Zambia
Congo
Kazakhstan
Saint Vincent and the Grenadines
Zimbabwe
Congo (Democratic Republic)
Kenya
Sao Tome and Principe
Costa Rica
Kuwait
Saudi Arabia
9
In consequence of the amendments made by this section, in Schedule 1 to The Aircraft Operators (Accounts and Records) Regulations 1994 (S.I. 1994/1737) (particulars of an air passenger duty account), in paragraph (e)—
a
before sub-paragraph (i) insert—
ai
chargeable at the rates set out in section 30(1B)(a) and (b) of the Act;
b
after sub-paragraph (i) insert—
ia
chargeable at the rates set out in section 30(2A)(a) and (b) of the Act;
c
in sub-paragraph (viii), for “(a)” substitute “(za), (a), (aa)”
.
10
The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2023.