What we do

Flying is one of the fastest growing sources of greenhouse gas (GHG) emissions and the most climate-intensive form of transport.

  • Understanding the indirect land use change analysis for Corsia

    This new report looks in detail at the assumptions and criteria used to determine the "indirect land use change" of biofuels under the UN's carbon offsets scheme for aviation emissions (known as Corsia). The report, commissioned by T&E from consultancy Cerulogy, reveals several biases in the choice of some crucial modelling assumptions and in the decision on the final ILUC numbers. This explains some of the big differences that can be seen for some feedstocks, such as soy and palm oil, especially compared to the Globiom analysis of 2016.

    February 3, 2020 - 16:08
  • Why ICAO and Corsia cannot deliver on climate

    Several years of efforts at international level have resulted in the creation of a global offsetting scheme for international aviation, known as the Carbon Offsetting Scheme for International Aviation (Corsia). Further rules for this mechanism were adopted by the UN aviation agency, ICAO, in the June 2019. This provides an opportunity to make an interim assessment of the mechanisms potential effectiveness, and to contrast that potential effectiveness with existing obligations on the aviation sector under the EU’s 2030 emissions target and legislation.

    September 22, 2019 - 22:21
  • Analysis of state aid to Ryanair airports

    An analysis of all EU airports served by Ryanair has found that almost one-quarter of these airports are likely to be receiving state aid. The analysis, which is non-exhaustive as we focused only on small airports, includes many cases where airports used by Ryanair are shown to be in direct receipt of public money from local authorities. Such state aid is helping drive the airline’s record emissions growth, potentially breaches EU state aid rules, and faces being ruled illegal as the European Commission begins a review of the guidelines covering state aid to airports and airlines.

    July 15, 2019 - 17:33
  • Legal analysis of implementation of aviation kerosene taxation in Europe

    Here T&E reproduces two papers from The Hague conference which set out the definitive legal situation surrounding the taxation of aviation fuel within and outside Europe. They were presented by Prof Dr Eckhard Pache from the Julian-Maximilians University of Wurzburg in Bavaria. They outline how taxing aviation fuel in Europe is possible today and urgently needed on both equity and climate change grounds and that, with ambition, all the barriers for doing so beyond Europe can be dismantled as well.

    June 27, 2019 - 15:40
  • Lelystad traffic distribution rules consultation

    The Dutch Government recently issued a decree on new traffic distribution rules for Lelystad which was also the subject of a consultation by the European Commission. T&E’s response to the consultation examines the various issues and notes that proper taxation of flights in the Netherlands would resolve capacity issues, reduce aircraft noise and CO2, and obviate the need to open Lelystad airport or raise the movements cap at Schiphol.

    May 21, 2019 - 16:40
  • Leaked European Commission study on aviation taxes

    The European Commission funded a study on aviation taxation, which was completed in mid-2018 but never published. It finds that Europe is chronically undertaxing the sector in comparison to other major markets. It further finds that increasing aviation taxation could cut emissions while having no net impact on jobs or GDP. T&E's briefing paper analyses these findings.

    May 13, 2019 - 05:00
  • Crunch time for setting up governance of the global offsetting scheme for aviation, CORSIA

    The Council of ICAO – the UN’s aviation body – is meeting to take decisions on critical aspects governing the global offsetting scheme for aviation, known as CORSIA. Decisions taken will largely determine whether the CORSIA will have environmental integrity in meeting its goal of carbon-neutral growth from 2020, or whether a system might be created that operates in secrecy and allows bad quality, double-counted emissions credits which make climate change worse.

    February 28, 2019 - 16:00
  • Taxing aviation fuel in Europe

    Aviation is a major source of emissions, increasing 21% within Europe in the last three years, and is projected to continue to grow. If Europe is to meet its climate targets action is needed and fiscal policy has a key role to play. To date all aviation fuel used in Europe has been tax exempt despite such taxation being permitted on European domestic flights and intra-EU since 2003, the latter subject to bilateral agreements.

    February 4, 2019 - 06:45
  • Domestic aviation fuel tax in the EU

    This paper will consider the legal possibilities for imposing a tax on the fuel used in EU member states' domestic aviation. It will consider the relevant treaties and laws: the Chicago Convention, the EU ETS, the Energy Taxation Directive, and the Excise Duty Directive. It reaches the conclusion that taxation can be imposed on fuel used in domestic aviation without legal impediment. It should be noted at the outset that this question has been considered before by the UK Parliament and by Prof Eckhard Pache for the German Federal Environment Agency, both of which came to the conclusion that taxing domestic aviation fuel in the EU was perfectly legal.

    January 10, 2019 - 14:23