Draft legislation accessible version
Published 20 July 2022
1 Air passenger duty from 1 April 2023: bands and rates
(1) Section 30 of FA 1994 (air passenger duty: rates) is amended in accordance with subsections (2) to (7).
(2) In subsection (1A), after long haul insert and ultra-long haul.
(3) After subsection (1A) insert
(1B) If the passengers journey ends at a place in the United Kingdom
(a) if the passengers agreement for carriage provides for standard class travel in relation to every flight on the passengers journey, the rate is 贈6.50, and
(b) in any other case, the rate is 贈13.
(4) In subsection (2) omit the United Kingdom or.
(5) After subsection (2) insert
(2A) If the passengers journey ends at a place in a territory specified in Part 1A of Schedule 5A
(a) if the passengers agreement for carriage provides for standard class travel in relation to every flight on the passengers journey, the rate is 贈87, and
(b) in any other case, the rate is 贈191.
(6) In subsection (4A)
(a) in paragraph (a), for 贈84 substitute 贈91;
(b) in paragraph (b), for 贈185 substitute 贈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 贈78 is to apply instead,;
(b) in paragraph (a), for equal to six times the rate in subsection (2)(a) substitute of 贈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 贈574 is to apply instead, and;
(e) in paragraph (d), for equal to 6.6 times the rate in subsection (4A)(a) substitute of 贈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 1A PART
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 | 油 |
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 Barth辿lemy | 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 | 舘庄馨恢温恢敬艶. |
Congo (Democratic Republic) | Kenya | Sao Tome and Principe | 油 |
Costa Rica | Kuwait | Saudi Arabia |
(9) Schedule 1 makes provision about consequential amendments in relation to this section and section 2.
(10) The amendments made by this section and Schedule 1 have effect in relation to the carriage of passengers beginning on or after 1 April 2023.
2 Air passenger duty from 1 April 2023: Northern Ireland rates
(1) Section 30A of FA 1994 (Northern Ireland long haul rates of duty) is amended as follows.
(2) In the heading, after long haul insert and ultra-long haul.
(3) In subsection (5A), in paragraph (c) omit sub-paragraph (ii) and the or before it.
(4) After subsection (7) insert
(7A) For the purposes of any paragraph, an Act of the Northern Ireland Assembly may set one rate for cases within section 30(2A) and a different rate for cases within section 30(4A).
(5) The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2023.
SCHEDULE 1
AIR PASSENGER DUTY FROM 1 APRIL 2023: CONSEQUENTIAL AMENDMENTS
PART 1
AMENDMENTS CONSEQUENTIAL ON SECTION 1
1 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).
PART 2
POWER TO MAKE CONSEQUENTIAL AMENDMENTS
2 (1) The Treasury may by regulations made by statutory instrument make further provision that is consequential on the amendments made by section 1 or 2.
(2) A statutory instrument containing regulations under paragraph 2(1) is subject to annulment in pursuance of a resolution of the House of Commons.