PART 2Indirect taxes
Excise duties
43Air 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.