Flying is the most polluting form of transport on a per journey basis, yet it does not pay its fair share for the pollution it causes. A kerosene tax would better reflect the environmental impact of flying, closing the price gap between alternative fuels and fossil kerosene and raising revenues that will be crucial to the green transition.

This briefing presents modelling of a phased in kerosene tax from 2025-35 and its revenue raising and emissions abatement impacts.