 Perhaps no area of the PR has attracted more controversy than Hegel’s so-called “emptiness charge” against Kant: Kant is accused of offering no more than an empty formula of “duty for duty’s sake” where our task is to avoid contradicting a set formula (PR §135, see Hoy 1989, Freyenhagen 2012, Stern 2012). Hegel’s criticisms centre on Kant’s Formula of Universal Law stating we should “act only in accordance with that maxim through which you can at the same time will that it become a universal law” (Kant 1997, 4:421). Undoubtedly, Kant does offer Hegel some ammunition for this criticism. For example, Kant says “All I need for morality is that freedom does not contradict itself and hence can at least be thought; I do not need to have any further insight into it” (Kant 1996, B xxix). At first glance, it might appear Kantian morality is about following a formula and no more.