{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/section-322",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/section-322.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "section/322",
  "kind": "section",
  "number": "322",
  "heading": "New bands and rates",
  "text": "(1) Section 30 of FA 1994 (air passenger duty: rates) is amended as follows.\n(2) In subsection (1A), after “long haul” insert “and ultra-long haul”.\n(3) After subsection (1A) insert—\n“(1B) If the passenger’s journey ends at a place in the United Kingdom—\n(a) if the passenger’s agreement for carriage provides for standard class travel in relation to every flight on the passenger’s journey, the rate is £6.50, and\n(b) in any other case, the rate is £13.”\n(4) In subsection (2) omit “the United Kingdom or”.\n(5) After subsection (2) insert—\n“(2A) If the passenger’s journey ends at a place in a territory specified in Part 1A of Schedule 5A—\n(a) if the passenger’s agreement for carriage provides for standard class travel in relation to every flight on the passenger’s journey, the rate is £87, and\n(b) in any other case, the rate is £191.”\n(6) In subsection (4A)—\n(a) in paragraph (a), for “£84” substitute “£91”;\n(b) in paragraph (b), for “£185” substitute “£200”.\n(7) In subsection (4E)—\n(a) before paragraph (a) insert—\n“(za) if the rate which (apart from this subsection) would apply is the rate in subsection (1B)(a) or (b), a rate of £78 is to apply instead,”;\n(b) in paragraph (a), for “equal to six times the rate in subsection (2)(a)” substitute “of £78”;\n(c) omit the “and” at the end of paragraph (a);\n(d) after paragraph (a) insert—\n“(aa) if the rate which (apart from this subsection) would apply is the rate in subsection (2A)(a) or (b), a rate of £574 is to apply instead, and”;\n(e) in paragraph (d), for “equal to 6.6 times the rate in subsection (4A)(a)” substitute “of £601”.\n(8) In Schedule 5A to FA 1994 (air passenger duty: territories etc)—\n(a) in Part 1 (Part 1 territories)—\n(i) for “Czech Republic” substitute “Czechia”;\n(ii) for “Former Yugoslav Republic of” substitute “North”;\n(b) after Part 1 insert—\n“Part 1A\nPart 1A territories\nAfghanistan\nCuba\nKyrgyzstan\nSenegal\nAngola\nCuracao\nLebanon\nSeychelles\nAnguilla\nDjibouti\nLiberia\nSierra Leone\nAntigua and Barbuda\nDominica\nMacau\nSint Eustatius\nArmenia\nDominican Republic\nMalawi\nSint Maarten\nAruba\nEgypt\nMaldives\nSomalia\nAzerbaijan\nEl Salvador\nMali\nSouth Korea\nBahrain\nEquatorial Guinea\nMartinique\nSouth Sudan\nBangladesh\nEritrea\nMauritania\nSri Lanka\nBarbados\nEthiopia\nMayotte\nSt Helena, Ascension and Tristan da Cunha\nBelize\nFrench Guiana\nMongolia\nSt Kitts and Nevis\nBenin\nGabon\nMontserrat\nSudan\nBermuda\nGeorgia\nNamibia\nSuriname\nBhutan\nGhana\nNepal\nSyria\nBonaire\nGrenada\nNicaragua\nTajikistan\nBotswana\nGuadeloupe\nNiger\nTanzania\nBrazil\nGuatemala\nNigeria\nThe Bahamas\nBritish Virgin Islands\nGuinea\nNorth Korea\nThe Gambia\nBurkina Faso\nGuinea-Bissau\nOman\nTogo\nBurundi\nGuyana\nPakistan\nTrinidad and Tobago\nCameroon\nHaiti\nPanama\nTurkmenistan\nCanada\nHonduras\nQatar\nTurks and Caicos Islands\nCape Verde\nIndia\nRussian Federation, east of the Ural Mountains\nUganda\nCayman Islands\nIran\nRwanda\nUnited Arab Emirates\nCentral African Republic\nIraq\nSaba\nUnited States (including Puerto Rico and U.S. Virgin Islands)\nChad\nIsrael\nSaint Barthélemy\nUzbekistan\nChina\nIvory Coast\nSaint Lucia\nVenezuela\nColombia\nJamaica\nSaint Martin\nYemen\nComoros\nJordan\nSaint Pierre and Miquelon\nZambia\nCongo\nKazakhstan\nSaint Vincent and the Grenadines\nZimbabwe\nCongo (Democratic Republic)\nKenya\nSao Tome and Principe\nCosta Rica\nKuwait\nSaudi Arabia\n”.\n(9) In consequence of the amendments made by this section, in Schedule 1 to The Aircraft Operators (Accounts and Records) Regulations 1994 (S.I. 1994/1737) (particulars of an air passenger duty account), in paragraph (e)—\n(a) before sub-paragraph (i) insert—\n“(ai) chargeable at the rates set out in section 30(1B)(a) and (b) of the Act;”;\n(b) after sub-paragraph (i) insert—\n“(ia) chargeable at the rates set out in section 30(2A)(a) and (b) of the Act;”;\n(c) in sub-paragraph (viii), for “(a)” substitute “(za), (a), (aa)”.\n(10) The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2023.",
  "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/2023/30/section/322",
    "retrieved_at": "2026-10-29T08:52:11.242356+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."
}