Policy paper

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
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
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.