Treasury has provided the following answer to your written parliamentary question:
To ask the Chancellor of the Exchequer, what recent assessment he has made of the merits of introducing (a) fuel duty or (b) VAT on aviation fuel.
Mr Simon Clarke:
In line with international conventions to which the UK is party, the government does not tax commercial aviation fuel.
The government taxes airlines through Air Passenger Duty to ensure the aviation industry contributes to the cost of public services.