Originally Posted by amartin1979
does the tax apply to operational upgrades?
Passengers don't pay the air passenger duty (i.e., this "luxury tax" of £20 additional GBP for long-haul) for operational upgrades.
There are currently four rates of duty:
Standard rates:
£10 for specified European destinations.
£40 for all other destinations.
Reduced rates:
£5 for specified European destinations.
£20 for all other destinations.
http://customs.hmrc.gov.uk/channelsP...yType=document
Seems like the UK government is using frequent flyer program-type speak with regards to "standard" rates vs. "reduced" rates.