Air ticket solidarity tax raised to €1.13 and €4.51 per passenger
Article 108 of the 2014 Finance Act rewrote the air ticket solidarity tax (Article 302 bis K of the General Tax Code), allocated to the Solidarity Fund for Development. The rate became €1.13 per passenger flying to France, the EU, the EEA or Switzerland and €4.51 to other destinations (instead of €1 and €4, an increase of about 13%), and €11.27 and €45.07 for passengers entitled to restricted on-board services. Connecting passengers remain exempt. The new rates apply to flights from 1 April 2014.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Air passengers departing from France: +€0.13 per economy ticket to Europe, +€0.51 to other destinations. According to the prior impact assessment, the increase was to raise €23m a year for the Solidarity Fund for Development.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel
Council of Ministers
Validation interne