Clause 22

A tax called an airport development levy is payable in respect of every air passenger ticket that covers at least one flight that takes off —

from an airport at Changi to a place outside Singapore; and

on or after a date specified by an order made under subsection (2), being no earlier than the date of commencement of section 22 of the Aviation (Miscellaneous Amendments) Act 2018.(2) The airport development levy —

is an amount or rate prescribed in an order in the Gazette made by the Minister;

is payable to the Authority; and

must be paid into the Changi Airport Development Fund.(3) An order made under subsection (2) may also —

specify the persons by whom an airport development levy is payable, the manner of payment and the place at which it is payable;

prescribe different amounts or rates of airport development levy in respect of different classes of persons or aircraft, or on the basis of different times of use or on any other differential basis;

prescribe a date by which an airport development levy is due, or authorise the Authority to fix the date by which the airport development levy must be paid;

designate an airport licensee or other agent to collect on behalf of the Authority an airport development levy that is payable and the method of such collection;

require returns to be made —

by persons by whom an airport development levy is payable; or

by an airport licensee or other agent referred to in paragraph (d),and prescribe conditions relating to the making of such returns;

prescribe penalties for the late payment of any airport development levy by persons by whom the airport development levy is payable; and

impose interest for late payment of any airport development levy or penalty.(4) Any unpaid airport development levy, or penalty or interest imposed under this section may be recovered by the Authority as a debt in a court of competent jurisdiction.(5) Where an airport licensee or other agent is designated by an order under subsection (3)(d) to collect any airport development levy payable under this section —

all such airport development levies collected by the airport licensee or other agent must be paid to the Authority within the time prescribed in that order and must, if so unpaid, be recoverable from the airport licensee or agent, as the case may be, as a debt in a court of competent jurisdiction;

if the amount of airport development levy collected by the airport licensee or other agent is not paid by the airport licensee or agent within the time prescribed, such additional penalty on the amount outstanding as prescribed in the order is payable by the airport licensee or agent, as the case may be, to the Authority; and

the airport licensee or other agent must not refund, remit or reimburse, directly or indirectly, any airport development levy or penalty paid or payable by any person under this section, except in accordance with the prior approval of the Authority.”.