Updated on April 14, 2022

Overview

Jet kerosene is employed for the following purposes:

It is exempt from Mineral Oil Tax (MOT) for commercial or business uses and is released for delivery to authorised parties without paying MOT.

Taxes and MOT must be paid when jet kerosene is used for private pleasure flights.

What is private pleasure flying?

The term “private pleasure flying” refers to the act of flying in an aircraft only for one’s own enjoyment, as opposed to the usage of a commercial or corporate aircraft.

Application of rates

Requirements are put in place to distinguish between different types of fuel, including:

commercial or corporate and private enjoyment reasons and to tax each use proportionately.

In all circumstances, it is the customer who must comply with these rules, not the fuel supplier itself..
Excise duty rates can be found in this section.

Jet kerosene

Mineral Oil Tax does not apply to commercial or business use of jet kerosene (MOT). Authorized recipients will receive the vehicle free of charge upon its release.

The user of jet kerosene for private pleasure flying must submit a Return PPF 1.

The result will be stated in the return.

A payment for the necessary MOT will be included in the total number of vehicles used in a calendar year.
Revenue offices should receive completed returns and payment. Returns should come no later than March 1st, corresponding to the year in question.

In Dublin, at Lower Mount Street and 85-93 Lower Mount Street, D02 HD59
The Revenue House in Cork’s Blackpool neighbourhood is located at T23 W922
Limerick: Francis Street, Limerick, V94 R972 Sarsfield House
Fairgreen, Galway, H91 W26K: Geata na Cathrach
The Glen, Waterford, X91 P04E Waterford: Government Offices

Aviation gasoline

Since the 1st of November, 2008, all shipments of aviation gasoline have been subject to the standard gasoline tax. Where the user can demonstrate that the fuel is:

a refund of €232.27 per 1,000 litres can be claimed if the aircraft was not used for private enjoyment flying but rather for commercial or business purposes.

Reimbursement requests must be submitted digitally. File a MOT E-repayment claim section provides instructions on how to file a claim.

Records

Invoices and receipts, statements, and other documentation pertaining to the following:

a claim for reimbursement or a return of jet kerosene must be kept for at least six years after the date of the claim or the return in question.

Excise Duty rates

Overview

The current excise duty rates are detailed in the pages that follow. In addition, they include a breakdown of the various licences’ duty rates.

Please refer to the Related subjects section for additional information on the operation of each excise charge.

Mineral Oil Tax

The table below contains the rates of Mineral Oil Tax from 1 April 2022.

Other energy products and Electricity Taxes

 

The below table contains the current rates of excise applicable to other energy products.

The below table contains the current rates of excise applicable to electricity.