Section 57: Air Passenger Duty: Exemption for Children in Standard Class
Summary
1.This section extends the air passenger duty child exemption to children under the age of 12 travelling in standard class of travel (usually economy class) from 1 May 2015, with a further extension to children under the age of 16 from 1 March 2016.
Details of the Section
2.Subsection (1) introduces new subsections (4ZA) and (4ZB) to section 31 of Finance Act 1994.
3.New subsection (4ZA) extends the passenger exceptions to children under the age of 16 in standard class of travel.
4.New subsection (4ZB) applies the existing definition of standard class of travel for the purposes of new subsection (4ZA).
5.Subsection (2) provides that this amendment commences on 1 May 2015 but specifies that, in relation to the carriage of a passenger which begins before 1 March 2016, subsection (4ZA) applies only to children under the age of 12.
Background Note
6.This measure, which was announced at Autumn Statement 2014, helps families by lowering the cost of air travel for children in standard class of travel (usually economy class).
7.The existing exemption for children under the age of 2 without their own seat continues to apply to children travelling in all classes.
