VAT and the climate crisisPublished on
The standard rate (23%) applies to bicycles. 
The zero rate applies to jet fuel. 
Aircraft add tons of carbon dioxide to the atmosphere on a daily basis.
Does it make sense to be subsidising polluters with a zero VAT rate?
1 VATCA 2010 s 46(1)(a)
2 VATCA 2010 Sch 2 para 4(5)