{
  "url": "https://openlegislation.uk/finance-act-2026/section-99",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-99.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/99",
  "kind": "section",
  "number": "99",
  "heading": "Rates of air passenger duty",
  "text": "(1) Section 30 of FA 1994 (air passenger duty: rates) is amended as follows.\n(2) In subsection (1B) (journeys ending in the United Kingdom)—\n(a) in paragraph (a), for “£8” substitute “£8.26”, and\n(b) in paragraph (b), for “£16” substitute “£16.52”.\n(3) In subsection (2) (short-haul journeys)—\n(a) in paragraph (a), for “£15” substitute “£15.49”, and\n(b) in paragraph (b), for “£32” substitute “£33.04”.\n(4) In subsection (2A) (long-haul journeys)—\n(a) in paragraph (a), for “£102” substitute “£105.33”, and\n(b) in paragraph (b), for “£244” substitute “£251.95”.\n(5) In subsection (4A) (ultra-long haul journeys)—\n(a) in paragraph (a), for “£106” substitute “£109.46”, and\n(b) in paragraph (b), for “£253” substitute “£261.25”.\n(6) In subsection (4E) (journeys on aircraft equipped to carry fewer than 19 passengers)—\n(a) in paragraph (za), for “£142” substitute “£146.63”,\n(b) in paragraph (a), for “£142” substitute “£146.63”,\n(c) in paragraph (aa), for “£1,097” substitute “£1132.76”, and\n(d) in paragraph (d), for “£1,141” substitute “£1178.20”.\n(7) The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2027.",
  "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/2026/11/section/99",
    "retrieved_at": "2026-10-29T08:42:24.914774+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."
  }
}