Section 99 Rates of air passenger duty

United Kingdom

(1)

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

(2)

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

(a)

in paragraph (a), for “£8” substitute “£8.26”, and

(b)

in paragraph (b), for “£16” substitute “£16.52”.

(3)

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

(a)

in paragraph (a), for “£15” substitute “£15.49”, and

(b)

in paragraph (b), for “£32” substitute “£33.04”.

(4)

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

(a)

in paragraph (a), for “£102” substitute “£105.33”, and

(b)

in paragraph (b), for “£244” substitute “£251.95”.

(5)

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

(a)

in paragraph (a), for “£106” substitute “£109.46”, and

(b)

in paragraph (b), for “£253” substitute “£261.25”.

(6)

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

(a)

in paragraph (za), for “£142” substitute “£146.63”,

(b)

in paragraph (a), for “£142” substitute “£146.63”,

(c)

in paragraph (aa), for “£1,097” substitute “£1132.76”, and

(d)

in paragraph (d), for “£1,141” substitute “£1178.20”.

(7)

The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2027.