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.