[holding answer 23 January 2007]: The announcement made in the 6 December 2006 pre-Budget report applies to the carriage of a passenger on an aircraft which begins on or after 1 February 2007.
Air carriers (i.e. scheduled airlines and other air transport operators) are liable for the duty and responsible for ensuring they pay the correct amount of duty to HM Revenue and Customs. Since the duty was introduced in 1994, how, or whether, they choose to pass that cost on to their customers is a matter for them.