Section 73 Rates of air passenger duty until 1 April 2026

United Kingdom

(1)

Section 30 of FA 1994 (air passenger duty: rates) is amended as follows.

(2)

In subsection (2) (short-haul journeys), in paragraph (b), for “£26” substitute “£28”.

(3)

In subsection (2A) (long-haul journeys)—

(a)

in paragraph (a), for “£88” substitute “£90”, and

(b)

in paragraph (b), for “£194” substitute “£216”.

(4)

In subsection (4A) (ultra-long haul journeys)—

(a)

in paragraph (a), for “£92” substitute “£94”, and

(b)

in paragraph (b), for “£202” substitute “£224”.

(5)

In subsection (4E) (journeys on aircraft equipped to carry fewer than 19 passengers)—

(a)

in paragraph (za), for “£78” substitute “£84”,

(b)

in paragraph (a), for “£78” substitute “£84”,

(c)

in paragraph (aa), for “£581” substitute “£647”, and

(d)

in paragraph (d), for “£607” substitute “£673”.

(6)

The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2025 but before 1 April 2026.