Flying Fair: Modernising the air transport tax system

With a small group of frequent flyers driving a huge share of emissions, and aviation remaining one of the hardest sectors to decarbonise, this report explores how a fairer tax system can help cut emissions from flying - while also supporting the UK’s economy.

Key findings:

  • Extreme inequality in flying: Just 3% of people are responsible for a quarter of UK flights, with most of their trips taken for leisure, not business. Meanwhile, the number of people not flying at all in a given year has risen by 200,000 over the past two decades.

  • Climate and fairness win: A new tax package could cut aviation emissions by 28% by 2030 while raising £6 billion annually, without penalising the majority of us, who fly occasionally or not at all.

  • A better deal for most people: The report proposes a £20 “first flight discount” for all UK residents, combined with targeted taxes on ultra-frequent flyers and high-carbon travel. This would protect access to the annual family holiday while ensuring those flying the most, and polluting the most, contribute their fair share.

The government has committed to reducing emissions across all sectors, including aviation, but has so far failed to match this ambition with fair and effective policy. Expanding airports and keeping frequent flying artificially cheap for the wealthiest won't get us to net-zero, and risks pitting climate action against ordinary families, who already fly rarely.

Instead, to create a fairer and more sustainable aviation system, the government must:

Make polluters pay: Introduce a tax on ultra-frequent flyers and luxury flights, such as first-class travel, ensuring those responsible for the most emissions face proportionate costs.

Protect access to occasional, responsible flying: Offer a first-flight discount for all UK residents to ensure people can still take the occasional holiday and visit loved ones in distant countries.

Align tax with climate goals: Strengthen carbon pricing on all flights to close existing loopholes and make sure it’s not cheaper to fly further. 


Why this matters:  

Aviation emissions are rising, but it’s not because most of us are flying more. It’s because a small, wealthy minority are flying far too much. The current tax system encourages this overconsumption, even as it threatens our climate targets.

This report shows how a smarter, fairer approach can tackle excessive flying, reduce emissions, and raise money for public investment, all while protecting the right to the occasional holiday. With a sensible policy framework, we can build a climate-friendly future where everyone benefits, not just the frequent flyers.

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Hannah Bland