87A. Airport development levy

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 29 June 2018.

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.

specify the persons by whom an airport development levy is payable (each called X), 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 any interest or penalty payable on any airport development levy, and the method of such collection;

in a case where the amount of any airport development levy is or is to be passed on by X to a purchaser of an air passenger ticket from X for the carriage of a passenger on a flight — require that any air passenger ticket issued by X to the purchaser state the amount passed on or to be passed on;

require returns to be made —

by each X; or

by the airport licensee or other agent mentioned 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 each X; and

impose interest for late payment of any airport development levy or penalty.

all such airport development levies, interest and penalties collected by the airport licensee or agent must be paid to the Authority within the time prescribed in that order and any amount that is not so paid is recoverable from the airport licensee or agent as a debt in a court of competent jurisdiction;

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

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