(1)Section 30 of FA 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 FA 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—
| 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 | Jamaica | 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”. |
(9)In consequence of the amendments made by this section, in Schedule 1 to The Aircraft Operators (Accounts and Records) Regulations 1994 (S.I. 1994/1737) (particulars of an air passenger duty account), in paragraph (e)—
(a)before sub-paragraph (i) insert—
“(ai)chargeable at the rates set out in section 30(1B)(a) and (b) of the Act;”;
(b)after sub-paragraph (i) insert—
“(ia)chargeable at the rates set out in section 30(2A)(a) and (b) of the Act;”;
(c)in sub-paragraph (viii), for “(a)” substitute “(za), (a), (aa)”.
(10)The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2023.