Yes, this "luxury" tax are only on Business (or presumably First) class flights out of the UK (either Gatwick or Heathrow). And I also think that it applies to upgraded tickets (we had to pay this "tax" in November on Delta upgraded Business from Gatwick).

On the subject of AA. If anyone thinks they'll be doing any flying for the year or so, they should sign up for the "challenges" on AA for Gold or Platinum status (don't think they do it for Executive Platinum) which basically allows you to qualify for that status by flying a certain amount (usually 1/4 of the normally required amount) within 3 months. See www.flyertalk.com go to the AA forum and do a "search" on "challenges" (be warned though about posting since flyertalk is much less "friendly" than here and the AA forum especially is known for its nastyness :(