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Finance Act 2014


1.This section provides for the number of destination bands to be reduced from four to two by merging bands B, C and D. The new Band B includes destinations that are over 2000 miles from London. The section also provides for the rates of duty for 2015/16 and provides that the higher rate is six times the reduced rate, rather than twice the standard rate. It also makes consequential amendments to the provisions that transferred the setting of long haul rates to the Northern Ireland Assembly and to the Air Passenger Duty (Setting of Rate) Act (Northern Ireland) 2012 (the “NIA Act”).  The changes come into effect in relation to the carriage of passengers beginning on or after 1 April 2015.

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