{
  "url": "https://openlegislation.uk/finance-act-2025/section-74",
  "json_url": "https://openlegislation.uk/finance-act-2025/section-74.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "section/74",
  "kind": "section",
  "number": "74",
  "heading": "Rates of air passenger duty from 1 April 2026",
  "text": "(1) Section 30 of FA 1994 (air passenger duty: rates), as amended by section 73 above, is amended as follows.\n(2) In subsection (1B) (journeys ending in the United Kingdom)—\n(a) in paragraph (a), for “£7” substitute “£8”, and\n(b) in paragraph (b), for “£14” substitute “£16”.\n(3) In subsection (2) (short-haul journeys)—\n(a) in paragraph (a), for “£13” substitute “£15”, and\n(b) in paragraph (b), for “£28” substitute “£32”.\n(4) In subsection (2A) (long-haul journeys)—\n(a) in paragraph (a), for “£90” substitute “£102”, and\n(b) in paragraph (b), for “£216” substitute “£244”.\n(5) In subsection (4A) (ultra-long haul journeys)—\n(a) in paragraph (a), for “£94” substitute “£106”, and\n(b) in paragraph (b), for “£224” substitute “£253”.\n(6) In subsection (4E) (journeys on aircraft equipped to carry fewer than 19 passengers)—\n(a) in paragraph (za), for “£84” substitute “£142”,\n(b) in paragraph (a), for “£84” substitute “£142”,\n(c) in paragraph (aa), for “£647” substitute “£1,097”, and\n(d) in paragraph (d), for “£673” substitute “£1,141”.\n(7) The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2026.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2025/8/section/74",
    "retrieved_at": "2026-10-29T08:47:01.939707+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}