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44. Air passenger duty (rates of duty from 1 April 2012)

Volume 542: debated on Monday 26 March 2012

Question put,

That—

(1) Section 30 of the Finance Act 1994 (air passenger duty: rates of duty) is amended as follows.

(2) In subsection (2)—

(a) in paragraph (a) for “£12” substitute “£13”, and

(b) in paragraph (b) for “£24” substitute “£26”.

(3)In subsection (3)—

(a) in paragraph (a) for “£60” substitute “£65”, and

(b) in paragraph (b) for “£120” substitute “£130”.

(4) In subsection (4)—

(a) in paragraph (a) for “£75” substitute “£81”, and

(b) in paragraph (b) for “£150” substitute “£162”.

(5) In subsection (4A)—

(a) in paragraph (a) for “£85” substitute “£92”, and

(b) in paragraph (b) for “£170” substitute “£184”.

(6) After subsection (4A) insert—

“(4B)Subsection (4C) applies if—

(a) the passenger’s journey is a relevant Northern Ireland journey, and

(b) apart from subsection (4C), subsection (2) would not apply to the journey.

(4C) The applicable rate in subsection (2) applies to the journey instead of the applicable rate in subsection (3), (4) or (4A) (as the case may be).

(4D)A passenger’s journey is a “relevant Northern Ireland journey”—

(a)in the case of a journey which has only one flight, if the flight begins in Northern Ireland, and

(b)in any other case, if the first flight of the journey—

(i)begins in Northern Ireland, and

(ii)is not followed by a connected flight beginning at a place in the United Kingdom or a territory specified in Part 1 of Schedule 5A.”

(7) In article 3 of the Air Passenger Duty (Connected Flights) Order 1994 (S.I. 1994/1821) for “section 30(6), or section 31(3),” substitute “Chapter 4 of Part 1”.

(8) The amendments made by this Resolution have effect in relation to the carriage of passengers beginning on or after 1 April 2012.

And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.