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<p>The UK plays key role in multilateral action on aviation emissions, such as the
Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA), and levies
a tax on aviation, Air Passenger Duty (APD), one of very few countries to do so.</p><p>
</p><p>Whilst APD is not primarily an environmental tax, it ensures that a sector
responsible for approximately 7% of UK greenhouse gas emissions paid tax of £3.6 billion
in 2018-19 on its activities. This is particularly important in the absence of any
duty on commercial aviation fuel or VAT on airline tickets, in line with international
convention.</p><p> </p><p>APD receipts fund our vital public services and other Government
priorities, including tackling climate change.</p>
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