The Government has noted this recommendation. Our reforms to Air Passenger Duty (APD) constitute a package that reflects our regional connectivity and environmental objectives, while ensuring the sector continues to make a fair contribution to the public finances. They are focused on long-term reform of APD, as we build back better from the pandemic. As has been usual practice since APD was first introduced in 1994, we are announcing our package of reforms and rates over 12 months in advance, in order to provide airlines with sufficient notice of our proposed reforms and to acknowledge the length of airline booking cycles.