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Finance Act 2014

Section 78: Air Passenger Duty: Rates of Duty from 1 April 2014

Summary

1.This section provides for changes to the rates of air passenger duty (APD). The rates for APD are set out in section 30 of Finance Act 1994. The rates of APD to Band A destinations are unchanged. Reduced rates to Bands B and C destinations will rise by £2 and standard rates by £4. The reduced rate to Band D destinations will rise by £3 and standard rate by £6. These changes to the rates of APD come into effect in relation to the carriage of passengers beginning on or after 1 April 2014.

Details of the Section

2.Subsection 2 amends the APD rates to Band B destinations.

3.Subsection 3 amends the APD rates to Band C destinations.

4.Subsection 4 amends the APD rates to Band D destinations.

Background Note

5.In response to the airline industry’s request for Government to give sufficient advance notice of changes in APD rates, Budget 2013 announced that APD rates for 2014-15 would increase in line with inflation (based on the retail price index (RPI)).

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