Aviation is disproportionately damaging to the environment through its Greenhouse Gas Emissions which account for around 12% of the UK's total carbon footprint. Aviation is already highly subsidised since there is no taxation on aviation fuel and no VAT on UK or other EU flights. Air Passenger Duty (APD) then is the only significant taxation on this area of economic activity, making an important contribution to the national income. We therefore ask you to resist calls to reduce or abolish APD, at least until a properly designed carbon tax can be introduced.