30 The rate of duty
Finance Act 1994 (1994 c 9) | Legislation

30  The rate of duty

[(1)     Air passenger duty is chargeable on the carriage of each chargeable passenger at the rate determined as follows.

[(1A)     Subsection (1) does not apply to the carriage of a chargeable passenger to which section 30A below (Northern Ireland long haul [and ultra-long haul] rates of duty) applies.]

[(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 [£7], and

(b)     in any other case, the rate is [£14].]

(2)     If the passenger's journey ends at a place in . . . a territory specified in Part 1 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 [£13], and

(b)     in any other case, the rate is [£26].

[(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

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