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Legislation
Finance Act 2025

Crossheading Taxes relating to vehicles

  • Section 66 Rates of vehicle excise duty for light passenger or light goods vehicles etc
  • Section 67 Rates of vehicle excise duty for rigid goods vehicles without trailers etc
  • Section 68 Rates of vehicle excise duty for rigid goods vehicles with trailers
  • Section 69 Vehicle excise duty for vehicles with exceptional loads etc
  • Section 70 Rate of vehicle excise duty for haulage vehicles other than showman’s vehicles
  • Section 71 Vehicle excise duty: zero-emission vehicles
  • Section 72 Rates of HGV road user levy
  • Section 73 Rates of air passenger duty until 1 April 2026
  • Section 74 Rates of air passenger duty from 1 April 2026
  1. Taxes relating to vehicles
  2. Rates of air passenger duty until 1 April 2026

Section 73 | Rates of air passenger duty until 1 April 2026

From legislation.gov.uk

(1)Section 30 of FA 1994 (air passenger duty: rates) is amended as follows.

(2)In subsection (2) (short-haul journeys), in paragraph (b), for “£26” substitute “£28”.

(3)In subsection (2A) (long-haul journeys)—

(a)in paragraph (a), for “£88” substitute “£90”, and

(b)in paragraph (b), for “£194” substitute “£216”.

(4)In subsection (4A) (ultra-long haul journeys)—

(a)in paragraph (a), for “£92” substitute “£94”, and

(b)in paragraph (b), for “£202” substitute “£224”.

(5)In subsection (4E) (journeys on aircraft equipped to carry fewer than 19 passengers)—

(a)in paragraph (za), for “£78” substitute “£84”,

(b)in paragraph (a), for “£78” substitute “£84”,

(c)in paragraph (aa), for “£581” substitute “£647”, and

(d)in paragraph (d), for “£607” substitute “£673”.

(6)The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2025 but before 1 April 2026.

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