Finance Act 2011

Amendment of section 55 (air travel tax) of Finance (No. 2) Act 2008.

48.— (1) Section 55(2) of the Finance (No. 2) Act 2008 is amended by substituting the following for paragraph (b):

“(b) Air travel tax shall be charged, levied and paid at the rate of €3 per departure of a passenger on an aircraft from an airport.”.

(2) This section comes into operation on 1 March 2011.