A Frequent Flyer Levy

For a number of years, the aviation sector has been afforded an extremely generous bespoke tax arrangement. Recently, it has received further state support in the form of emergency loans and wage subsidies through the COVID-19 pandemic. 

A new aviation policy is required to both ensure a fair return to the public and to ensure the UK government meets its net zero climate target set in line with the Paris Climate Agreement. 

This report demonstrates why demand for aviation must be capped, how any cap must address existing inequalities and proposes a frequent flyer levy is the fairest way to cap aviation demand.