If APD is abolished it will leave a massive hole in someone's accounts, a deficit which will have to be filled from another source and will simply transfer the problem from aviation to another sector.
As a non-smoker, I'd say tax the hell out of smokers, but that's unfair. If I were a cyclist who didn't own a car, I'd say tax the hell out of motorists, sorry, I forget, that's already happening and it is unfair.
I don't envy Mr. Osborne!