Mineral Oil Tax on aviation fuels

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.

Mineral Oil Tax  from 1 April 2022 (€ per 1,000 litres)
Description of Oil Non-Carbon Component ‘A’ Carbon Component ‘B’ Total Rate (‘A’+’B’)
Light Oil Petrol €371.11 €94.87 €465.98
Aviation gasoline €371.11 €94.87 €465.98
Heavy Oil Used as a propellant €295.64 €109.74 €405.38
Used for air navigation €295.64 €109.74 €405.38
Used for private pleasure navigation €295.64 €109.74 €405.38
Kerosene used other than as a propellant €0.00 €84.84 €84.84
Fuel oil €14.78 €103.23 €118.01
Other heavy oil (including MGO) €29.74 €90.81 €120.55
Liquefied Petroleum Gas Used as a propellant €63.59 €54.68 €118.27
Other liquefied petroleum gas €0.00 €54.68 €54.68
Substitute Fuel Used as a propellant instead of unleaded petrol €371.11 €94.87 €465.98
Used as a propellant instead of diesel €295.64 €109.74 €405.38
Used other than as a propellant €29.74 €90.81 €120.55
Vehicle Gas Measured at Gross Calorific Value €3.30 per MWh €6.06 per MWh €9.36 per MWh
Measured at Net Calorific Value €3.66 per MWh €6.72 per MWh €10.38 per MWh

Other energy products and Electricity Taxes

 

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

Rates applicable to other energy products
Tax Description or Usage Rate of Duty (€)
Natural Gas Carbon Tax Measured based on gross calorific value €6.06 per MWh
Measured based on net calorific value €6.72 per MWh
Solid Fuel Carbon Tax Coal €88.23 per tonne
Peat Briquettes €61.42 per tonne
Milled Peat €30.44 per tonne
Other Peat €45.65 per tonne

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

Rates applicable to electricity
Tax Description or Usage Rate of Duty (€)
Electricity Tax Business use €1.00 per megawatt hour
Non-Business use €1.00 per megawatt hour

Tobacco Products Tax

The table below contains the current rates of Tobacco Products Tax.

These rates are effective from 13 October 2021.

Tobacco Products Tax
Product Rate of Duty (€)
Cigarettes (a) €383.42 per thousand together with an amount equal to 8.83% of the price at which the cigarettes are sold by retail,
or
(b) €434.19 per thousand where the rate of tax would be less than if calculated in accordance with paragraph (a)
Cigars €434.496 per kilogram
Fine-cut tobacco for the rolling of cigarettes €418.010 per kilogram
Other smoking tobacco €301.434 per kilogram

Sugar Sweetened Drinks Tax

The table below contains the current rates of Sugar Sweetened Drinks Tax.

Sugar Sweetened Drinks Tax rates
Sugar Content Rate of Duty
Sugar Content of 5 grams or more per 100 millilitres but less than 8 grams per 100 millilitres €16.26 per hectolitre (100 litres)
Sugar Content of 8 grams or more per 100 millilitres €24.39 per hectolitre (100 litres)

Excise licences

Important:

Please see important information related to the Waiver of Excise Duty on on-trade liquor licences on renewal in 2021.

The table below contains the rates of duty applicable for various licences.

Excise licences
Licence type User Rate of duty
Intoxicating Liquor Licences:

(1) Manufacturers’ Licences

Distiller of spirits €500
Rectifier or compounder of spirits €500
Brewer of Beer for sale €500
Maker for sale of Sweets €500
Maker of Cider or Perry for sale €500
Intoxicating Liquor Licences:

(2) Wholesale Dealers’ Licences

Wholesale Dealer in Spirits €500
Wholesale Dealer in Beer €500
Wholesale Dealer in Wine €500
Wholesale Dealer in Spirits of Wine €500
Intoxicating Liquor Licences:

(3) Retailers’ On-Licences

Retailer of Beer €500
Retailer of Wine €500
Retailer of Sweets €500
Retailer of Cider €500
Intoxicating Liquor Licences:

(4) Retailers’ Off-Licences

Retailer of Spirits €500
Retailer of Beer €500
Retailer of Cider €500
Retailer of Wine €500
Retailer of Sweets €500
Special Licences Aerodrome €500
Bog Premises €500
Bus Station See Spirits Retailer’s On-Licence
Greyhound Race Track €500
Holiday Camp €500
Horse Race Track €500
Hotel See  Spirits Retailer’s On-Licence
Military Canteen Nil
National Concert Hall €500
National Conference Centre €500
National Cultural Institutions €500
National Sports Arenas €500
Passenger Aircraft Licence €500
Passenger Vessel Licence €500
Passenger Vessel One Day Licence €100
Railway Refreshment Room See  Spirits Retailer’s On-Licence
Railway Restaurant Car Licence €500
Restaurant €3,805 (New)

€500 (Renewal)

Theatre/Place of Public Entertainment €500
Spirits Retailer’s On-Licence (Pubs, Hotels) – Based on Level of Annual Turnover Less than €190,500 €250
€190,500 but less than €381,000 €505
€381,000 but less than €635,000 €1,140
€635,000 but less than €952,500 €1,775
€952,500 but less than €1,270,000 €2,535
€1.27m or more €3,805
Excise licences other than liquor licences
Licence type User Rate of duty €
Excise Licences other than Liquor Licences

(1) Bookmaking (two year Licence/Registration)

Bookmaker’s Licence €500
Registration in Register of Bookmaking Offices €760
Excise Licences other than Liquor Licences

(2) Remote Bookmaker (two year Licence)

Remote Bookmaker’s Licences (First Time Application) €10,000
Remote Bookmaker’s Licence (Renewal) is calculated based on annual turnover as follows:
Annual Turnover Under €50 million €10,000
Exceeds €50 million but less than €75 million €20,000
Exceeds €75 million but less than €100 million €30,000
Exceeds €100 million but less than €150 million €40,000
Exceeds €150 million but less than €200 million €60,000
Exceeds €200 million but less than €300 million €80,000
Exceeds €300 million but less than €400 million €120,000
Exceeds €400 million but less than €500 million €160,000
€500 million or more €200,000
Excise Licences other than Liquor Licences
Remote Betting Intermediary (two year Licence)
Remote Betting Intermediary’s Licence (First Time Application) €10,000
Remote Betting Intermediary’s Licence (Renewal) is calculated based on annual commission earnings as follows Annual Commission Earnings
Under €3 million €10,000
Exceeds €3 million but less than €4,500,000 €20,000
Exceeds €4,500,000 but less than €6 million €30,000
Exceeds €6 million but less than €9 million €40,000
Exceeds €9 million but less than €12 million €60,000
Exceeds €12 million but less than €18 million €80,000
Exceeds €18 million but less than €24 million €120,000
Exceeds €24 million but less than €30 million €160,000
€30 million or more €200,000
Excise Licences other than Liquor Licences

(4) Gaming Licence

For period not exceeding 3 months €175
For period exceeding 3 months but not 1 year €630
Excise Licences other than Liquor Licences

(5) Gaming Machine Licence

For period not exceeding 3 months €145
For period exceeding 3 months but not 1 year €505
Excise Licences other than Liquor Licences

(6) Amusement Machine Permit

€100
Excise Licences other than Liquor Licences

(7) Amusement Machine Licence

3 month licence €38
Annual licence €125
Excise Licences other than Liquor Licences

(8) Mineral Oil

Auto-Fuel Trader’s Licence (With effect from 1 July 2012)
Marked Fuel Trader’s Licence (With effect from 1 October 2012)
€250

€250

Excise Licences other than Liquor Licences

(9) Methylated Spirits

Maker €190
Retailer €12

Betting Duty

The table below contains the rates of Betting Duty.

Betting Duty rates
Betting Duty Bets entered into by a bookmaker or remote bookmaker with persons in the State 2%
On-course or tote bets Nil
Betting Intermediary Duty Commission charged by a remote betting intermediary to persons in the State for using the facilities of that intermediary to make bets 25%