Resolved,
That—
Air passenger duty from 1 April 2023: bands and rates
(1) Section 30 of the Finance Act 1994 (air passenger duty: rates) is amended as follows.
(2) In subsection (1A), after “long haul” insert “and ultra-long haul”.
(3) After subsection (1A) insert—
“(1B) If the passenger’s journey ends at a place in the United Kingdom—
(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
(b) in any other case, the rate is £13.”
(4) In subsection (2) omit “the United Kingdom or”.
(5) After subsection (2) insert—
“(2A) If the passenger’s journey ends at a place in a territory specified in Part 1A of Schedule 5A—
(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
(b) in any other case, the rate is £191.”
(6) In subsection (4A)—
(a) in paragraph (a), for “£84” substitute “£91”;
(b) in paragraph (b), for “£185” substitute “£200”.
(7) In subsection (4E)—
(a) before paragraph (a) insert—
“(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,”;
(b) in paragraph (a), for “equal to six times the rate in subsection (2)(a)” substitute “of £78”;
(c) omit the “and” at the end of paragraph (a);
(d) after paragraph (a) insert—
“(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”;
(e) in paragraph (d), for “equal to 6.6 times the rate in subsection (4A)(a)” substitute “of £601”.
(8) In Schedule 5A to the Finance Act 1994 (air passenger duty: territories etc)—
(a) in Part 1 (Part 1 territories)—
(i) for “Czech Republic” substitute “Czechia”;
(ii) for “Former Yugoslav Republic of” substitute “North”;
(b) after Part 1 insert—
“PART 1A
PART 1A TERRITORIES
Afghanistan Cuba Kyrgyzstan Senegal Angola Curacao Lebanon Seychelles Anguilla Djibouti Liberia Sierra Leone Antigua and Barbuda Dominica Macau Sint Eustatius Armenia Dominican Republic Malawi Sint Maarten Aruba Egypt Maldives Somalia Azerbaijan El Salvador Mali South Korea Bahrain Equatorial Guinea Martinique South Sudan Bangladesh Eritrea Mauritania Sri Lanka Barbados Ethiopia Mayotte St Helena, Ascension and Tristan da Cunha Belize French Guiana Mongolia St Kitts and Nevis Benin Gabon Montserrat Sudan Bermuda Georgia Namibia Suriname Bhutan Ghana Nepal Syria Bonaire Grenada Nicaragua Tajikistan Botswana Guadeloupe Niger Tanzania Brazil Guatemala Nigeria The Bahamas British Virgin Islands Guinea North Korea The Gambia Burkina Faso Guinea-Bissau Oman Togo Burundi Guyana Pakistan Trinidad and Tobago Cameroon Haiti Panama Turkmenistan Canada Honduras Qatar Turks and Caicos Islands Cape Verde India Russian Federation, east of the Ural Mountains Uganda Cayman Islands Iran Rwanda United Arab Emirates Central African Republic Iraq Saba United States (including Puerto Rico and U.S. Virgin Islands Chad Israel Saint Barthélemy Uzbekistan China Ivory Coast Saint Lucia Venezuela Colombia Jamacia Saint Martin Yemen Comoros Jordan Saint Pierre and Miquelon Zambia Congo Kazakhstan Saint Vincent and the Grenadines Zimbabwe Congo (Democratic Republic) Kenya Sao Tome and Principe Costa Rica Kuwait Saudi Arabia
Air passenger duty from 1 April 2023: Northern Ireland rates
(9) Section 30A of the Finance Act 1994 (Northern Ireland long haul rates of duty) is amended as follows.
(10) In the heading, after “long haul” insert “and ultra-long haul”.
(11) In subsection (5A), in paragraph (c) omit sub-paragraph (ii) and the “or” before it.
(12) After subsection (7) insert—
“(7A) For the purposes of any paragraph, an Act of the Northern Ireland Assembly may set one rate for cases within section 30(2A) and a different rate for cases within section 30(4A).”
Commencement
(13) The amendments made by this Resolution have effect in relation to the carriage of passengers beginning on or after 1 April 2023.
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.