Section 74 Rates of air passenger duty from 1 April 2026

United Kingdom

(1)

Section 30 of FA 1994 (air passenger duty: rates), as amended by section 73 above, is amended as follows.

(2)

In subsection (1B) (journeys ending in the United Kingdom)—

(a)

in paragraph (a), for “£7” substitute “£8”, and

(b)

in paragraph (b), for “£14” substitute “£16”.

(3)

In subsection (2) (short-haul journeys)—

(a)

in paragraph (a), for “£13” substitute “£15”, and

(b)

in paragraph (b), for “£28” substitute “£32”.

(4)

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

(a)

in paragraph (a), for “£90” substitute “£102”, and

(b)

in paragraph (b), for “£216” substitute “£244”.

(5)

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

(a)

in paragraph (a), for “£94” substitute “£106”, and

(b)

in paragraph (b), for “£224” substitute “£253”.

(6)

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

(a)

in paragraph (za), for “£84” substitute “£142”,

(b)

in paragraph (a), for “£84” substitute “£142”,

(c)

in paragraph (aa), for “£647” substitute “£1,097”, and

(d)

in paragraph (d), for “£673” substitute “£1,141”.

(7)

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