Environmental campaigners and politicians have urged the Scottish government to rethink its planned 50 per cent cut in air passenger duty (APD).
The Scottish government plans to reduce the duty from April 2018 before abolishing it entirely "when public finances allow".
The tax is being devolved to the Scottish Parliament through the new Scotland Bill, with the consultation on its replacement due to close on Friday.
The Stop Climate Chaos Scotland (SCCS) campaign warned against the cuts saying it is "inconsistent with Scotland's climate commitments".
Tom Ballantine, the coalition's chairman, said: "The £300m raised each year from APD is the equivalent of employing 11,507 nurses or installing solar panels on 60,000 homes, which is almost every home in Dundee.
"At a time of austerity cuts and whilst funding is urgently needed to support Scotland's low carbon future, this money giveaway for already under-taxed airlines is the last thing Scotland can afford."
Responding to the consultation Scottish labour leader Kezia Dugdale said: "Cutting APD would be a regressive step that would increase carbon emissions. It won't make Scotland fairer or greener.
"Faced with the choice between carrying on with the cuts to schools and local services or using the powers of our Scottish parliament, the SNP must use the powers to stop the cuts," she added.
Scottish airports including Edinburgh and Glasgow as well the country's largest operator Easyjet have all backed the cut in APD stating it would boost the economy and help tackle unemployment levels.