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4 days ago · Band C (over 5,500 miles) £94. £224. £673. (1) If any class of travel provides a seat pitch in excess of 1.016 metres (40 inches) the standard rate is the minimum rate that applies. (2) The ...
Part 1 covers the firing of weapon systems from fixed wing aircraft and helicopters on to land ranges. It has introduced commonality into control systems, procedures and management. It also...
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Apr 1, 2023 · Air passenger duty (APD) is a duty chargeable per passenger flying from UK airports to domestic and international destinations. APD follows a band structure, where duty rates vary by destination and by class of travel.
Allied Joint Doctrine for Air and Space Operations. While reflecting the joint context, it is also coherent with the Royal Air Force’s capstone doctrine, Air Publication (AP) 3002, Air and...
- General Description of The Measure
- Policy Objective
- Background to The Measure
- Detailed Proposal
- Summary of Impacts
- Monitoring and Evaluation
- Further Advice
The measure will introduce a new domestic band for Air Passenger Duty (APD) for flights within the UK and a new ultra long-haul band, covering destinations with capitals located more than 5,500 miles from London. The measure will also set Air Passenger Duty rates for the tax year 2023 to 2024. The reduced rate for the domestic band will be set at £...
This measure supports UK air connectivity and aligns Air Passenger Duty more closely with the government’s environmental objectives. The increases in the short-haul and long-haul rates by RPIconstitute a real terms freeze. This ensures that Air Passenger Duty receipts are maintained in real terms and that airlines make a fair contribution to the pu...
This measure was announced at Autumn Budget 2021 and follows the consultation on aviation tax reform announced at Budget 2020 and published in Spring 2021. The consultation closed on 15 June 2021 and a summary of responses was published at Autumn Budget 2021. The rates for the tax year 2023 to 2024 were announced at Autumn Budget 2021 to give indus...
Operative date
This measure will have effect in relation to the carriage of passengers on or after 1 April 2023.
Current law
Section 30 of Finance Act 1994 (FA 94) sets out the rates of Air Passenger Duty, section 30A provides for the setting of the Northern Ireland long haul rates of duty and Schedule 5A sets out the territories in destination bands.
Proposed revisions
Legislation will be introduced in Spring Finance Bill 2023 to amend sections 30 and 30A of, and Schedule 5A to FA 94 to reflect the rates and destinations in the restructured bands. The Air Passenger Duty rates for the tax year 2023 to 2024 will be as follows: (1) If any class of travel provides a seat pitch in excess of 1.016 metres (40 inches) the standard rate is the minimum rate that applies. (2) The higher rate applies to flights aboard aircraft of 20 tonnes and above with fewer than 19...
Exchequer impact
These figures are set out in Table 4.2 of Spring Budget 2023 and have been certified by the Office for Budget Responsibility. More details can be found in the policy costings document published alongside Spring Budget 2023.
Economic impact
This measure is not expected to have any significant macroeconomic impacts. The costing includes a behavioural effect to account for the change in flights taken resulting from the change in the tax rates.
Impact on individuals, households and families
This measure will impact on some individuals who travel by air. There is expected to be no impact on passengers who travel to short-haul and long-haul destination as the increase in rates is in line with RPI, constituting a real terms freeze. Those individuals who travel to domestic destinations may see a reduction in air fares and those individuals who travel to ultra long-haul destinations may see an increase in air fares. Customer experience is expected to stay broadly the same because thi...
The measure will be monitored through information collected from receipts and Air Passenger Duty returns.
If you have any questions about this change, please contact Ann Little on Telephone: 03000 586096 or email: Ann.Little@hmrc.gov.uk.
Jan 25, 2024 · Air passenger travel guide: summary of passenger rights. Updated 25 January 2024. This is a summary of your rights when flying. You can find further details in the Air passenger travel...
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from the economic and social advantages of air travel, but also to deal with the impacts of increasing air transport for the environment. This White Paper sets out a measured and balanced...
