Dear Mr Huppert

The UK Air Passenger Duty (APD) is a well motivated tax that needs to
be properly tailored towards meeting its revenue-generating and
carbon-reducing objectives, whilst not unduly interfering with economic
growth especially in this recessionary time.  No other state, within or
outside Europe, has anything like this level and structure of tax on
air travel.

The negative consequences of APD recently were brought home to me when
a colleague had to refuse a free upgrade from economy to business class
on a transatlantic flight because APD on the value of the free upgrade
would have cost him about 150 pounds!  As an academic who travels
frequently to attend conferences and to deliver lectures, I sympathise
with my colleague's dilemma, even as I do recognise the value in
minimising carbon emissions.

Fortunately, Liberal Democrats John Hemming and David Ward have
introduced a balanced alternative to Early Day Motion 174, in the form
of an amendment to that motion, Amendment 174A1.  This amendment, based
on research by the Institute for Fiscal Studies, would shift from a
per-passenger duty to a per-takeoff duty, heightening the incentive to
reduce carbon emissions and at the same time reducing the burden on
individual passengers.	I wonder whether you might consider adding your
signature to Amendment 174A1.

Kind regards
Matthew BELMONTE