Finance Act 2024

25 Rates of air passenger duty U.K.

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

(2) In subsection (1B) (journeys ending in the United Kingdom)—

(a) in paragraph (a), for “£6.50” substitute “£7”, and

(b) in paragraph (b), for “£13” substitute “£14”.

(3) In subsection (2A) (long-haul journeys)—

(a) in paragraph (a), for “£87” substitute “£88”, and

(b) in paragraph (b), for “£191” substitute “£194”.

(4) In subsection (4A) (ultra-long haul journeys)—

(a) in paragraph (a), for “£91” substitute “£92”, and

(b) in paragraph (b), for “£200” substitute “£202”.

(5) In subsection (4E) (journeys on aircraft equipped to carry fewer than 19 passengers)—

(a) in paragraph (aa), for “£574” substitute “£581”, and

(b) in paragraph (d), for “£601” substitute “£607”.

(6) The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2024.