Simon Calder: Air passenger duty is "impossible to avoid"

The new higher rate of 8% for Air Passenger Duty has come into force.

Airlines say the levy will damage their industry and the wider economy; the Treasury says the firms don't pay VAT on flights or fuel, and will benefit from the cut in corporation tax.

Travel Editor for the Independent, Simon Calder, told the BBC that for the Chancellor this is "the most marvellous tax going" as it is "impossible to avoid".