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Finance Act 2009

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Section 17

SCHEDULE 5E+W+S+N.I.Air passenger duty

This schedule has no associated Explanatory Notes

AmendmentsE+W+S+N.I.

1Chapter 4 of Part 1 of FA 1994 (air passenger duty) is amended as follows.E+W+S+N.I.

2(1)Section 30 (rates of duty) is amended as follows.E+W+S+N.I.

(2)After subsection (8) insert—

(8A)The Treasury may by order amend Schedule 5A.

(3)Omit subsections (9) to (9B).

3For section 39 substitute—E+W+S+N.I.

39Schemes for simplified operation of Chapter

(1)This section applies if the Commissioners consider that, having regard to difficulties encountered or expected to be encountered by any registered operator in obtaining and recording information about passengers and their journeys, it is appropriate for this Chapter to have effect in relation to the registered operator in accordance with a special accounting scheme.

(2)The Commissioners may agree with the registered operator that this Chapter is to have effect in relation to the registered operator in accordance with a special accounting scheme agreed between the Commissioners and the registered operator (but subject to subsection (4)).

(3)A special accounting scheme is a scheme which makes provision for methods of calculating—

(a)how many persons are to be regarded for the purposes of this Chapter as chargeable passengers carried by chargeable aircraft operated by a registered operator, and

(b)how many of those are to be so regarded as having been so carried on journeys in respect of which duty is chargeable at any particular rate.

(4)The Commissioners may publish a notice specifying terms and conditions subject to which special accounting schemes are to have effect.

(5)Where the Commissioners and a registered operator have agreed that this Chapter is to have effect in relation to the registered operator in accordance with a special accounting scheme, this Chapter has effect in relation to the registered operator in accordance with the scheme (and with any notice under subsection (4) which has been published by the Commissioners and not withdrawn) for the period agreed by the Commissioners and the registered operator.

(6)The Commissioners and the registered operator may at any time agree to vary the special accounting scheme for the future.

(7)The Commissioners may at any time terminate the operation of the special accounting scheme—

(a)on the application of the registered operator, or

(b)where they have reasonable grounds for doing so,

by giving notice to the registered operator.

4In section 42(4) (orders), after “chargeable passengers” insert “ , or to increase the rate of air passenger duty to be charged on the carriage of any chargeable passengers whose journeys end in any place, ”.E+W+S+N.I.

5After Schedule 5 insert—E+W+S+N.I.

SCHEDULE 5AE+W+S+N.I.Air passenger duty: territories etc

Part 1 E+W+S+N.I.Part 1 territories
AlbaniaFinlandLatviaPortugal (including Madeira)
AlgeriaFrance (including Corsica)LibyaRomania
AndorraGermanyLiechtensteinRussian Federation, west of the Urals
AustriaGibraltarLithuaniaSan Marino
AzoresGreeceLuxembourgSerbia
BelarusGreenlandFormer Yugoslav Republic of MacedoniaSlovak Republic
BelgiumGuernseyMaltaSlovenia
Bosnia and HerzegovinaHungaryMoldovaSpain (including the Balearic Islands and the Canary Islands)
BulgariaIcelandMonacoSweden
CroatiaRepublic of IrelandMontenegroSwitzerland
CyprusIsle of ManMoroccoTunisia
Czech RepublicItaly (including Sicily and Sardinia)NetherlandsTurkey
Denmark (including the Faroe Islands)JerseyNorway (including Svalbard)Ukraine
EstoniaRepublic of KosovoPolandWestern Sahara
Part 2 E+W+S+N.I.Part 2 territories
AfghanistanEgyptKazakhstanSaudi Arabia
ArmeniaEquatorial GuineaKuwaitSenegal
AzerbaijanEritreaKyrgyzstanSierra Leone
BahrainEthiopiaLebanonSudan
BeninGabonLiberiaSyria
BermudaGambiaMaliTajikistan
Burkina FasoGeorgiaMauritaniaTogo
CameroonGhanaNigerTurkmenistan
CanadaGuineaNigeriaUganda
Cape VerdeGuinea-BissauOmanUnited Arab Emirates
Central African RepublicIranPakistanUnited States of America
ChadIraqQatarUzbekistan
Democratic Republic of CongoIsrael and the Occupied Palestinian TerritoriesRussian Federation, east of the UralsYemen
Republic of CongoIvory CoastSaint Pierre and Miquelon
DjiboutiJordanSao Tome and Principe
Part 3 E+W+S+N.I.Part 3 territories
AngolaCubaMacao SARSaint Helena
AnguillaDominicaMadagascarSaint Lucia
Antigua and BarbudaDominican RepublicMalawiSaint Martin
ArubaEcuadorMaldivesSaint Vincent and the Grenadines
Ascension IslandEl SalvadorMartiniqueSeychelles
BahamasFrench GuianaMauritiusSomalia
BangladeshGrenadaMayotteSouth Africa
BarbadosGuadeloupeMexicoSri Lanka
BelizeGuatemalaMongoliaSuriname
BhutanGuyanaMontserratSwaziland
BotswanaHaitiMozambiqueTanzania
BrazilHondurasNamibiaThailand
British Indian Ocean TerritoryHong Kong SARNepalTrinidad and Tobago
British Virgin IslandsIndiaNetherlands AntillesTurks and Caicos Islands
BurmaJamaicaNicaraguaVenezuela
BurundiJapanPanamaVietnam
Cayman IslandsKenyaPuerto RicoVirgin Islands
ChinaNorth KoreaReunionZambia
ColombiaSouth KoreaRwandaZimbabwe.
ComorosLaosSaint Barthelemy
Costa RicaLesothoSaint Christopher and Nevis (St Kitts and Nevis)

Consequential repealsE+W+S+N.I.

6In consequence of the amendments made by section 17 and this Schedule, omit—E+W+S+N.I.

(a)in FA 1995, section 15,

(b)in FA 2000, in section 18—

(i)subsections (1) to (5), and

(ii)subsection (7),

(c)in FA 2002, section 121, and

(d)in FA 2007, section 12.

Commencement etcE+W+S+N.I.

7The amendments made by paragraphs 2(3) and 6(a), (b)(i), (c) and (d) have effect in relation to the carriage of passengers beginning on or after 1 November 2009.E+W+S+N.I.

8(1)No agreement for Chapter 4 of Part 1 of FA 1994 to have effect in relation to a registered operator in accordance with a special accounting scheme pursuant to section 39 of FA 1994 as substituted by paragraph 3 may be made so as to have effect as respects the carriage of passengers beginning before 1 November 2009.E+W+S+N.I.

(2)Nothing in this Schedule affects the continuing operation of, or of schemes prepared under, that section as it has effect immediately before this Act is passed as respects the carriage of passengers beginning before 1 November 2009.

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