AIR PASSENGER DUTY

leave out from `believes' to end and add `recognises the need for internationally competitive aviation taxation, minimising the financial impact of taxes on the travelling public and providing effective disincentives for pollution; welcomes recent research by the Institute for Fiscal Studies, which recommends switching to a per-plane duty; further recognises that a per-plane duty would incentivise airlines to operate their aircraft at greater capacity, thereby reducing carbon emissions and the tax burden on individual passengers; and calls on HM Treasury to increase efforts to reach international agreement to allow the use of a per-plane duty and to ensure that the aviation industry makes a greater contribution towards meeting the costs of its environmental impact.'.