Finance Act 2024
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Change 1
25 Rates 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.
25 Rates 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.
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