{
  "url": "https://openlegislation.uk/finance-act-2018/section-43",
  "json_url": "https://openlegislation.uk/finance-act-2018/section-43.json",
  "legislation": "ukpga/2018/3",
  "legislation_title": "Finance Act 2018",
  "legislation_url": "https://openlegislation.uk/finance-act-2018",
  "path": "section/43",
  "kind": "section",
  "number": "43",
  "heading": "Air passenger duty: rates of duty from 1 April 2019",
  "text": "(1) Chapter 4 of Part 1 of FA 1994 (air passenger duty) is amended as follows.\n(2) In section 30(4A)(b) as amended by F(No.2)A 2017 (rate for long haul departures not from Northern Ireland: travel not in sole or lowest class, and higher rate does not apply), for “£156” substitute “ £172 ”.\n(3) In section 30(4E)(d) (higher rate for long haul departures not from Northern Ireland is six times standard-class long haul rate), for “six” substitute “ 6.6 ”.\n(4) In section 30A(5A)(c)(ii) (higher rate for long haul departures from Northern Ireland if not set by Act of the Northern Ireland Assembly is six times standard-class rate for long haul departures from Northern Ireland), for “six” substitute “ 6.6 ”.\n(5) The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2019.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/3/section/43",
    "retrieved_at": "2026-10-28T17:00:13.463128+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}