Finance Act 2000

Air passenger duty E+W+S+N.I.

18 Rates of duty. E+W+S+N.I.

(1) Section 30 of the M1 Finance Act 1994 is amended as follows.

(2) In subsection (1) (basis on which duty is charged) for the words from “appropriate" to the end substitute “ determined in accordance with subsections (2) to (4) below. ”

(3) In subsection (2) (rate where destination is in an EEA State etc)—

(a) for “The rate is £10 if that place" substitute “ If the place where the passenger’s journey ends ”, and

(b) after paragraph (b) add— “ the rate shall be determined in accordance with subsection (3A) below. ”.

(4) After subsection (3) insert—

“(3A) In a case falling within subsection (2) above—

(a) if the passenger’s agreement for carriage provides for standard class travel in relation to every flight on his journey, the rate is £5;

(b) in any other case, the rate is £10.”.

(5) For subsection (4) (rate where destination is not in an EEA State etc) substitute—

“(4) In a case not falling within subsection (2) above—

(a) if the passenger’s agreement for carriage provides for standard class travel in relation to every flight on his journey, the rate is £20;

(b) in any other case, the rate is £40.”.

(6) At the end of the section add—

“(10) In this section “standard class travel”, in relation to carriage on an aircraft, means—

(a) in the case of an aircraft on which only one class of travel is available, that class of travel;

(b) in any other case, the lowest class of travel available on the aircraft.”.

(7) In consequence of the provision made by the preceding provisions of this section, in section 39 of the M2 Finance Act 1994 (schemes for simplifying operation of reliefs)—

(a) in subsection (4)(b), for “at the rate mentioned in section 30(2) above" substitute—

“(i) at the rate mentioned in paragraph (a) of section 30(3A) above, and

(ii) at the rate mentioned in paragraph (b) of that provision”;

(b) in subsection (4B)(c), for “at the rate mentioned in section 30(2) above" substitute—

“(i) at the rate mentioned in paragraph (a) of section 30(3A) above, and

(ii) at the rate mentioned in paragraph (b) of that provision”;

(c) in subsection (8)(b), for the words from “on the carriage" to the end substitute—

“(i) on the carriage of each of those falling within paragraph (a) of section 30(4) above at the rate mentioned in that paragraph, and

(ii) on the carriage of each of those falling within paragraph (b) of section 30(4) above at the rate mentioned in that paragraph”;

and

(d) in subsection (8A)(c), for the words from “on the carriage" to the end substitute—

“(i) on the carriage of each of those falling within paragraph (a) of section 30(4) above at the rate mentioned in that paragraph, and

(ii) on the carriage of each of those falling within paragraph (b) of section 30(4) above at the rate mentioned in that paragraph”.

(8) This section applies to any carriage of a passenger on an aircraft which begins on or after 1st April 2001.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Marginal Citations

M1 1994 c. 9.

M2 1994 c. 9.

19 Changes in exemption from duty. E+W+S+N.I.

(1) Section 31 of the M3 Finance Act 1994 is amended as follows.

(2) Omit subsections (1) and (2) (exemption in relation to passengers making return journeys within the United Kingdom).

(3) After subsection (4A) insert—

“(4B) A passenger is not a chargeable passenger in relation to a flight if under his agreement for carriage (whether or not it is evidenced by a ticket) the flight is to depart from an airport which is in a region of the United Kingdom designated by order.

(4C) An order may be made for the purposes of subsection (4B) above in respect of any region which has a population density of not more than 12.5 persons per square kilometre.

(4D) In subsections (4B) and (4C) above, references to a region are references to an area which is determined by the Treasury to constitute a region for the purposes of those subsections.”.

(4) Omit subsection (6) (provision by regulations for subsection (1) to have effect in relation to journeys begun in the Isle of Man).

(5) In consequence of the provision made by subsection (2) above, in section 43 of the M4 Finance Act 1994 (interpretation)—

(a) in subsection (2) (meaning of “journey” etc), omit “Subject to subsection (3) below”, and

(b) omit subsection (3) (interpretation of references to a return ticket).

(6) This section applies to any carriage of a passenger on an aircraft which begins on or after 1st April 2001.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Marginal Citations

M3 1994 c. 9.

M4 1994 c. 9.