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Finance Act 2024
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25Rates of air passenger dutyU.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.
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