The chief executives of four leading UK airlines have called on chancellor George Osborne to scrap Air Passenger Duty (APD), calling it a "tax on tourism and a tax on business".

Willie Walsh of International Airlines Group; Carolyn McCall of easyJet; Virgin Atlantic's Steve Ridgway; and Ryanair's Michael O'Leary have all argued against the levy.

In a letter to Osborne, the four signatories said passenger numbers had fallen at UK airports over the last three years and was having a negative impact on the country's tourism sector.

The letter said: "For hard-working families, APD is a tax too far for the privilege of taking a well-earned holiday. It is also a tax on tourism and a tax on business."

Osborne has also been urged to commission an independent study into the "true economic effects" of APD on the British economy.