Schedule 5 | Air passenger duty

From legislation.gov.uk

Amendments

(1)Chapter 4 of Part 1 of FA 1994 (air passenger duty) is amended as follows.

(1)Section 30 (rates of duty) is amended as follows.

(2)After subsection (8) insert—

(8A)The Treasury may by order amend Schedule 5A.

(3)Omit subsections (9) to (9B).

(3)For section 39 substitute—

39Schemes for simplified operation of Chapter

(1)This section applies if the Commissioners consider that, having regard to difficulties encountered or expected to be encountered by any registered operator in obtaining and recording information about passengers and their journeys, it is appropriate for this Chapter to have effect in relation to the registered operator in accordance with a special accounting scheme.

(2)The Commissioners may agree with the registered operator that this Chapter is to have effect in relation to the registered operator in accordance with a special accounting scheme agreed between the Commissioners and the registered operator (but subject to subsection (4)).

(3)A special accounting scheme is a scheme which makes provision for methods of calculating—

(a)how many persons are to be regarded for the purposes of this Chapter as chargeable passengers carried by chargeable aircraft operated by a registered operator, and

(b)how many of those are to be so regarded as having been so carried on journeys in respect of which duty is chargeable at any particular rate.

(4)The Commissioners may publish a notice specifying terms and conditions subject to which special accounting schemes are to have effect.

(5)Where the Commissioners and a registered operator have agreed that this Chapter is to have effect in relation to the registered operator in accordance with a special accounting scheme, this Chapter has effect in relation to the registered operator in accordance with the scheme (and with any notice under subsection (4) which has been published by the Commissioners and not withdrawn) for the period agreed by the Commissioners and the registered operator.

(6)The Commissioners and the registered operator may at any time agree to vary the special accounting scheme for the future.

(7)The Commissioners may at any time terminate the operation of the special accounting scheme—

(a)on the application of the registered operator, or

(b)where they have reasonable grounds for doing so,

by giving notice to the registered operator.

(4)In section 42(4) (orders), after “chargeable passengers” insert “ , or to increase the rate of air passenger duty to be charged on the carriage of any chargeable passengers whose journeys end in any place, ”.

(5)After Schedule 5 insert—

Table
Albania	Finland	Latvia	Portugal (including Madeira)
Algeria	France (including Corsica)	Libya	Romania
Andorra	Germany	Liechtenstein	Russian Federation, west of the Urals
Austria	Gibraltar	Lithuania	San Marino
Azores	Greece	Luxembourg	Serbia
Belarus	Greenland	Former Yugoslav Republic of Macedonia	Slovak Republic
Belgium	Guernsey	Malta	Slovenia
Bosnia and Herzegovina	Hungary	Moldova	Spain (including the Balearic Islands and the Canary Islands)
Bulgaria	Iceland	Monaco	Sweden
Croatia	Republic of Ireland	Montenegro	Switzerland
Cyprus	Isle of Man	Morocco	Tunisia
Czech Republic	Italy (including Sicily and Sardinia)	Netherlands	Turkey
Denmark (including the Faroe Islands)	Jersey	Norway (including Svalbard)	Ukraine
Estonia	Republic of Kosovo	Poland	Western Sahara

Table shown as text

Afghanistan Egypt Kazakhstan Saudi Arabia Armenia Equatorial Guinea Kuwait Senegal Azerbaijan Eritrea Kyrgyzstan Sierra Leone Bahrain Ethiopia Lebanon Sudan Benin Gabon Liberia Syria Bermuda Gambia Mali Tajikistan Burkina Faso Georgia Mauritania Togo Cameroon Ghana Niger Turkmenistan Canada Guinea Nigeria Uganda Cape Verde Guinea-Bissau Oman United Arab Emirates Central African Republic Iran Pakistan United States of America Chad Iraq Qatar Uzbekistan Democratic Republic of Congo Israel and the Occupied Palestinian Territories Russian Federation, east of the Urals Yemen Republic of Congo Ivory Coast Saint Pierre and Miquelon Djibouti Jordan Sao Tome and Principe

Table shown as text

Angola Cuba Macao SAR Saint Helena Anguilla Dominica Madagascar Saint Lucia Antigua and Barbuda Dominican Republic Malawi Saint Martin Aruba Ecuador Maldives Saint Vincent and the Grenadines Ascension Island El Salvador Martinique Seychelles Bahamas French Guiana Mauritius Somalia Bangladesh Grenada Mayotte South Africa Barbados Guadeloupe Mexico Sri Lanka Belize Guatemala Mongolia Suriname Bhutan Guyana Montserrat Swaziland Botswana Haiti Mozambique Tanzania Brazil Honduras Namibia Thailand British Indian Ocean Territory Hong Kong SAR Nepal Trinidad and Tobago British Virgin Islands India Netherlands Antilles Turks and Caicos Islands Burma Jamaica Nicaragua Venezuela Burundi Japan Panama Vietnam Cayman Islands Kenya Puerto Rico Virgin Islands China North Korea Reunion Zambia Colombia South Korea Rwanda Zimbabwe. Comoros Laos Saint Barthelemy Costa Rica Lesotho Saint Christopher and Nevis (St Kitts and Nevis)

Consequential repeals

(6)In consequence of the amendments made by section 17 and this Schedule, omit—

(a)in FA 1995, section 15,

(b)in FA 2000, in section 18—

(i)subsections (1) to (5), and

(ii)subsection (7),

(c)in FA 2002, section 121, and

(d)in FA 2007, section 12.

Commencement etc

(7)The amendments made by paragraphs 2(3) and 6(a), (b)(i), (c) and (d) have effect in relation to the carriage of passengers beginning on or after 1 November 2009.

(1)No agreement for Chapter 4 of Part 1 of FA 1994 to have effect in relation to a registered operator in accordance with a special accounting scheme pursuant to section 39 of FA 1994 as substituted by paragraph 3 may be made so as to have effect as respects the carriage of passengers beginning before 1 November 2009.

(2)Nothing in this Schedule affects the continuing operation of, or of schemes prepared under, that section as it has effect immediately before this Act is passed as respects the carriage of passengers beginning before 1 November 2009.