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.