Finance (No. 2) Act 2023

322 New bands and rates

(1) Section 30 of FA 1994 (air passenger duty: rates) is amended as follows. (2) In subsection (1A), after “long haul” insert “and ultra-long haul”. (3) After subsection (1A) insert— (1B) If the passenger’s journey ends at a place in the United Kingdom— (a) if the passenger’s agreement for carriage provides for standard class travel in relation to every flight on the passenger’s journey, the rate is £6.50, and (b) in any other case, the rate is £13. (4) In subsection (2) omit “the United Kingdom or”. (5) After subsection (2) insert— (2A) If the passenger’s journey ends at a place in a territory specified in Part 1A of Schedule 5A— (a) if the passenger’s agreement for carriage provides for standard class travel in relation to every flight on the passenger’s journey, the rate is £87, and (b) in any other case, the rate is £191. (6) In subsection (4A)— (a) in paragraph (a), for “£84” substitute “£91”; (b) in paragraph (b), for “£185” substitute “£200”. (7) In subsection (4E)— (a) before paragraph (a) insert— (za) if the rate which (apart from this subsection) would apply is the rate in subsection (1B)(a) or (b), a rate of £78 is to apply instead, ; (b) in paragraph (a), for “equal to six times the rate in subsection (2)(a)” substitute “of £78”; (c) omit the “and” at the end of paragraph (a); (d) after paragraph (a) insert— (aa) if the rate which (apart from this subsection) would apply is the rate in subsection (2A)(a) or (b), a rate of £574 is to apply instead, and ; (e) in paragraph (d), for “equal to 6.6 times the rate in subsection (4A)(a)” substitute “of £601”. (8) In Schedule 5A to FA 1994 (air passenger duty: territories etc)— (a) in Part 1 (Part 1 territories)— (i) for “Czech Republic” substitute “Czechia”; (ii) for “Former Yugoslav Republic of” substitute “North”; (b) after Part 1 insert— Part 1A Part 1A territories Afghanistan | Cuba | Kyrgyzstan | Senegal Angola | Curacao | Lebanon | Seychelles Anguilla | Djibouti | Liberia | Sierra Leone Antigua and Barbuda | Dominica | Macau | Sint Eustatius Armenia | Dominican Republic | Malawi | Sint Maarten Aruba | Egypt | Maldives | Somalia Azerbaijan | El Salvador | Mali | South Korea Bahrain | Equatorial Guinea | Martinique | South Sudan Bangladesh | Eritrea | Mauritania | Sri Lanka Barbados | Ethiopia | Mayotte | St Helena, Ascension and Tristan da Cunha Belize | French Guiana | Mongolia | St Kitts and Nevis Benin | Gabon | Montserrat | Sudan Bermuda | Georgia | Namibia | Suriname Bhutan | Ghana | Nepal | Syria Bonaire | Grenada | Nicaragua | Tajikistan Botswana | Guadeloupe | Niger | Tanzania Brazil | Guatemala | Nigeria | The Bahamas British Virgin Islands | Guinea | North Korea | The Gambia Burkina Faso | Guinea-Bissau | Oman | Togo Burundi | Guyana | Pakistan | Trinidad and Tobago Cameroon | Haiti | Panama | Turkmenistan Canada | Honduras | Qatar | Turks and Caicos Islands Cape Verde | India | Russian Federation, east of the Ural Mountains | Uganda Cayman Islands | Iran | Rwanda | United Arab Emirates Central African Republic | Iraq | Saba | United States (including Puerto Rico and U.S. Virgin Islands) Chad | Israel | Saint Barthélemy | Uzbekistan China | Ivory Coast | Saint Lucia | Venezuela Colombia | Jamaica | Saint Martin | Yemen Comoros | Jordan | Saint Pierre and Miquelon | Zambia Congo | Kazakhstan | Saint Vincent and the Grenadines | Zimbabwe Congo (Democratic Republic) | Kenya | Sao Tome and Principe Costa Rica | Kuwait | Saudi Arabia . (9) In consequence of the amendments made by this section, in Schedule 1 to The Aircraft Operators (Accounts and Records) Regulations 1994 (S.I. 1994/1737) (particulars of an air passenger duty account), in paragraph (e)— (a) before sub-paragraph (i) insert— (ai) chargeable at the rates set out in section 30(1B)(a) and (b) of the Act; ; (b) after sub-paragraph (i) insert— (ia) chargeable at the rates set out in section 30(2A)(a) and (b) of the Act; ; (c) in sub-paragraph (viii), for “(a)” substitute “(za), (a), (aa)”. (10) The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2023.