Air passenger duty from 1 April 2023: bands and rates
(1) Section 30 of the Finance Act 1994 (air passenger duty: rates) is amended as follows.
(2) In subsection (1A), after “long haul” insert “and ultra-long haul”.
(3) After subsection (1A) insert—
“(1B) If the passenger’s journey ends at a place in the United Kingdom—
(a) if the passenger’s agreement for carriage provides for standard class travel in relation to every flight on the passenger’s journey, the rate is £6.50, and
(b) in any other case, the rate is £13.”
(4) In subsection (2) omit “the United Kingdom or”.
(5) After subsection (2) insert—
“(2A) If the passenger’s journey ends at a place in a territory specified in Part 1A of Schedule 5A—
(a) if the passenger’s agreement for carriage provides for standard class travel in relation to every flight on the passenger’s journey, the rate is £87, and
(b) in any other case, the rate is £191.”
(6) In subsection (4A)—
(a) in paragraph (a), for “£84” substitute “£91”;
(b) in paragraph (b), for “£185” substitute “£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 £78 is to apply instead,”;