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Finance Act 2013

Section 185: Air Passenger Duty: Rates of Duty from 1 April 2013

Summary

1.Section 185 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 reduced and standard rates of APD to Band A destinations are unchanged. Reduced rates to all other destinations bands will rise by £2, and standard rates by £4. These changes come into effect in relation to the carriage of passengers beginning on or after 1 April 2013.

Details of the Section

2.Sub-section 2 amends the APD rates to Band B destinations.

3.Sub-section 3 amends the APD rates to Band C destinations.

4.Sub-section 4 amends the APD rates to Band D destinations.

Background

5.In response to industry’s request for Government to give sufficient advance notice of changes in APD rates, Budget 2012 announced that APD rates for 2013-14 would increase by the retail price index (RPI).

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