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Finance Act 2024

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Changes over time for: Section 25

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There are currently no known outstanding effects for the Finance Act 2024, Section 25. Help about Changes to Legislation

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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