PART 2Excise duties and other taxes
Air passenger duty
79Air passenger duty: rates of duty from 1 April 2015
1
Chapter 4 of Part 1 of FA 1994 (air passenger duty) is amended in accordance with subsections (2) to (10).
2
Section 30 (rates of duty), as amended by section 78 of this Act, is amended as follows.
3
Omit subsections (3) and (4).
4
In subsection (4A)—
a
in paragraph (a) for “£97” substitute “
£71
”
, and
b
in paragraph (b) for “£194” substitute “
£142
”
.
5
In subsection (4E)—
a
in paragraph (a) for “twice the rate in subsection (2)(b)” substitute “
six times the rate in subsection (2)(a)
”
,
b
after paragraph (a) insert “
and
”
,
c
omit paragraph (b),
d
omit paragraph (c) and the “and” after it, and
e
in paragraph (d) for “twice the rate in subsection (4A)(b)” substitute “
six times the rate in subsection (4A)(a)
”
.
6
Section 30A (Northern Ireland long haul rates of duty) is amended as follows.
7
Omit subsections (2) to (4).
8
In subsection (5) for “If the passenger's journey ends at any other place” substitute “
Air passenger duty is chargeable on the carriage of the chargeable passenger at the rate determined as follows
”
.
9
In subsection (5A)—
a
omit paragraph (a),
b
omit paragraph (b) and the “and” after it, and
c
in paragraph (c)—
i
omit the words from the beginning to “(5)(a) or (b),”,
ii
after “instead” insert “
of the rate set for the purposes of subsection (5)(a) or (b)
”
, and
iii
in sub-paragraph (ii) for “twice the rate set for the purposes of subsection (5)(b)” substitute “
six times the rate set for the purposes of subsection (5)(a)
”
.
10
In Schedule 5A (territories) omit Parts 2 and 3.
11
Accordingly, in section 1 of the Air Passenger Duty (Setting of Rate) Act (Northern Ireland) 2012 (setting of rate of air passenger duty)—
a
in subsection (1)—
i
omit “(3)(a) and (b), (4)(a) and (b),”, and
ii
for “(5A)(a), (b) and (c)” substitute “
(5A)(c)
”
, and
b
omit subsections (2) to (5), (8) and (9).
12
The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2015.