Member

Amendment 10, also in the name of the noble Lord, Lord Grayling, would mandate that the levy is applied to conventional aviation fuel at the point where it was drawn from the refinery terminal or bulk storage facility for supply to the UK aviation market. The aim to align the existing fuel duty system and provide a clear collection point is seemingly sensible. However, ensuring a single mandatory collection point in the Bill would reduce flexibility to adapt the levy design as supply chains evolve, as new fuels and blends enter the market or when, as experience suggests, a different point would be less problematic. The Bill deliberately leaves these detailed mechanisms of collection to regulations following consultation with industry and relevant authorities. Again, we believe that this consultation is a better means of dealing with these details.