Finance Act 2018

43 Air passenger duty: rates of duty from 1 April 2019

(1) Chapter 4 of Part 1 of FA 1994 (air passenger duty) is amended as follows.

(2) In section 30(4A)(b) as amended by F(No.2)A 2017 (rate for long haul departures not from Northern Ireland: travel not in sole or lowest class, and higher rate does not apply), for “£156” substitute “£172”.

(3) In section 30(4E)(d) (higher rate for long haul departures not from Northern Ireland is six times standard-class long haul rate), for “six” substitute “6.6”.

(4) In section 30A(5A)(c)(ii) (higher rate for long haul departures from Northern Ireland if not set by Act of the Northern Ireland Assembly is six times standard-class rate for long haul departures from Northern Ireland), for “six” substitute “6.6”.

(5) The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2019.