Abstract
The acceptability of existing and potential future aviation taxes in the United Kingdom is explored using a focus group methodology. Focus group participants preferred an independently managed and accountable trust fund to use aviation tax for environmental improvements over the current Air Passenger Duty system. In terms of where additional aviation tax revenues should be spent, there was greatest support for improving United Kingdom surface transport and developing aircraft technology. Participants were tentatively supportive of the European Union Emission Trading Scheme, although would like to see companies within the scheme striving for maximum carbon reductions.