Finance Act 2009

SCHEDULE 5 Air passenger duty

Section 17 Amendments 1 Chapter 4 of Part 1 of FA 1994 (air passenger duty) is amended as follows. 2 (1) Section 30 (rates of duty) is amended as follows. (2) After subsection (8) insert— (8A) The Treasury may by order amend Schedule 5A. (3) Omit subsections (9) to (9B). 3 For section 39 substitute— Schemes for simplified operation of Chapter 39 (1) This section applies if the Commissioners consider that, having regard to difficulties encountered or expected to be encountered by any registered operator in obtaining and recording information about passengers and their journeys, it is appropriate for this Chapter to have effect in relation to the registered operator in accordance with a special accounting scheme. (2) The Commissioners may agree with the registered operator that this Chapter is to have effect in relation to the registered operator in accordance with a special accounting scheme agreed between the Commissioners and the registered operator (but subject to subsection (4)). (3) A special accounting scheme is a scheme which makes provision for methods of calculating— (a) how many persons are to be regarded for the purposes of this Chapter as chargeable passengers carried by chargeable aircraft operated by a registered operator, and (b) how many of those are to be so regarded as having been so carried on journeys in respect of which duty is chargeable at any particular rate. (4) The Commissioners may publish a notice specifying terms and conditions subject to which special accounting schemes are to have effect. (5) Where the Commissioners and a registered operator have agreed that this Chapter is to have effect in relation to the registered operator in accordance with a special accounting scheme, this Chapter has effect in relation to the registered operator in accordance with the scheme (and with any notice under subsection (4) which has been published by the Commissioners and not withdrawn) for the period agreed by the Commissioners and the registered operator. (6) The Commissioners and the registered operator may at any time agree to vary the special accounting scheme for the future. (7) The Commissioners may at any time terminate the operation of the special accounting scheme— (a) on the application of the registered operator, or (b) where they have reasonable grounds for doing so, by giving notice to the registered operator. 4 In section 42(4) (orders), after “chargeable passengers” insert “ , or to increase the rate of air passenger duty to be charged on the carriage of any chargeable passengers whose journeys end in any place, ”. 5 After Schedule 5 insert— SCHEDULE 5A Air passenger duty: territories etc Part 1 Part 1 territories Albania | Finland | Latvia | Portugal (including Madeira) Algeria | France (including Corsica) | Libya | Romania Andorra | Germany | Liechtenstein | Russian Federation, west of the Urals Austria | Gibraltar | Lithuania | San Marino Azores | Greece | Luxembourg | Serbia Belarus | Greenland | Former Yugoslav Republic of Macedonia | Slovak Republic Belgium | Guernsey | Malta | Slovenia Bosnia and Herzegovina | Hungary | Moldova | Spain (including the Balearic Islands and the Canary Islands) Bulgaria | Iceland | Monaco | Sweden Croatia | Republic of Ireland | Montenegro | Switzerland Cyprus | Isle of Man | Morocco | Tunisia Czech Republic | Italy (including Sicily and Sardinia) | Netherlands | Turkey Denmark (including the Faroe Islands) | Jersey | Norway (including Svalbard) | Ukraine Estonia | Republic of Kosovo | Poland | Western Sahara Part 2 Part 2 territories Afghanistan | Egypt | Kazakhstan | Saudi Arabia Armenia | Equatorial Guinea | Kuwait | Senegal Azerbaijan | Eritrea | Kyrgyzstan | Sierra Leone Bahrain | Ethiopia | Lebanon | Sudan Benin | Gabon | Liberia | Syria Bermuda | Gambia | Mali | Tajikistan Burkina Faso | Georgia | Mauritania | Togo Cameroon | Ghana | Niger | Turkmenistan Canada | Guinea | Nigeria | Uganda Cape Verde | Guinea-Bissau | Oman | United Arab Emirates Central African Republic | Iran | Pakistan | United States of America Chad | Iraq | Qatar | Uzbekistan Democratic Republic of Congo | Israel and the Occupied Palestinian Territories | Russian Federation, east of the Urals | Yemen Republic of Congo | Ivory Coast | Saint Pierre and Miquelon Djibouti | Jordan | Sao Tome and Principe Part 3 Part 3 territories Angola | Cuba | Macao SAR | Saint Helena Anguilla | Dominica | Madagascar | Saint Lucia Antigua and Barbuda | Dominican Republic | Malawi | Saint Martin Aruba | Ecuador | Maldives | Saint Vincent and the Grenadines Ascension Island | El Salvador | Martinique | Seychelles Bahamas | French Guiana | Mauritius | Somalia Bangladesh | Grenada | Mayotte | South Africa Barbados | Guadeloupe | Mexico | Sri Lanka Belize | Guatemala | Mongolia | Suriname Bhutan | Guyana | Montserrat | Swaziland Botswana | Haiti | Mozambique | Tanzania Brazil | Honduras | Namibia | Thailand British Indian Ocean Territory | Hong Kong SAR | Nepal | Trinidad and Tobago British Virgin Islands | India | Netherlands Antilles | Turks and Caicos Islands Burma | Jamaica | Nicaragua | Venezuela Burundi | Japan | Panama | Vietnam Cayman Islands | Kenya | Puerto Rico | Virgin Islands China | North Korea | Reunion | Zambia Colombia | South Korea | Rwanda | Zimbabwe. Comoros | Laos | Saint Barthelemy Costa Rica | Lesotho | Saint Christopher and Nevis (St Kitts and Nevis) Consequential repeals 6 In consequence of the amendments made by section 17 and this Schedule, omit— (a) in FA 1995, section 15, (b) in FA 2000, in section 18— (i) subsections (1) to (5), and (ii) subsection (7), (c) in FA 2002, section 121, and (d) in FA 2007, section 12. Commencement etc 7 The amendments made by paragraphs 2(3) and 6(a), (b)(i), (c) and (d) have effect in relation to the carriage of passengers beginning on or after 1 November 2009. 8 (1) No agreement for Chapter 4 of Part 1 of FA 1994 to have effect in relation to a registered operator in accordance with a special accounting scheme pursuant to section 39 of FA 1994 as substituted by paragraph 3 may be made so as to have effect as respects the carriage of passengers beginning before 1 November 2009. (2) Nothing in this Schedule affects the continuing operation of, or of schemes prepared under, that section as it has effect immediately before this Act is passed as respects the carriage of passengers beginning before 1 November 2009.