Part 2Other taxes

Excise duty rates

25Rates of air passenger duty

1

Section 30 of FA 1994 (air passenger duty: rates) is amended as follows.

2

In subsection (1B) (journeys ending in the United Kingdom)—

a

in paragraph (a), for “£6.50” substitute “£7”, and

b

in paragraph (b), for “£13” substitute “£14”.

3

In subsection (2A) (long-haul journeys)—

a

in paragraph (a), for “£87” substitute “£88”, and

b

in paragraph (b), for “£191” substitute “£194”.

4

In subsection (4A) (ultra-long haul journeys)—

a

in paragraph (a), for “£91” substitute “£92”, and

b

in paragraph (b), for “£200” substitute “£202”.

5

In subsection (4E) (journeys on aircraft equipped to carry fewer than 19 passengers)—

a

in paragraph (aa), for “£574” substitute “£581”, and

b

in paragraph (d), for “£601” substitute “£607”.

6

The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2024.