Air Travel Tax - Frequently Asked Questions

 

What is Air Travel Tax?

ATT is an excise duty on air travel and it is charged, levied and paid in respect of every departure of a passenger on an aircraft from an Irish airport on or after 30th March 2009.

Who does it apply to?

With a few exemptions (see below) it applies to all departures on flights from Irish airports.

For the purpose of ATT what is meant by "Airport"?

"Airport" means an airport within the meaning of the Air Navigation and Transport (Amendment) Act 1998, but does not include an airport from which the number of departures of passengers in the previous calendar year was less than 10,000 as per Finance (No 2) Act 2008.

On 25th February 2009 the Minister for Finance, Mr. Brian Lenihan TD, announced that he intends to bring forward legislation to exempt from ATT (with effect from the commencement date of the tax, 30th March 2009) those airports that had less than 50,000 departing passengers in the previous calendar year. Revenue has agreed to apply the revised 50,000 departing passenger exemption threshold pending enactment of the necessary legislative change. ATT will not apply, therefore, to departures from Donegal Airport, Carrickfinn, Co. Donegal, or from Sligo Airport, Strandhill, Co. Sligo.

What is the tax rate?

The rate of ATT from 1 March 2011 is €3 per passenger departing from an airport.

Until then, a rate of €2 applies where the flight is to a destination located not more than 300 kilometres from Dublin Airport. This covers all flights within Ireland and flights to the following locations in the UK: Cardiff, Glasgow, Prestwick, Liverpool, Manchester, Blackpool and Isle of Man. A rate of €10 applies to flights to any other destination.

When will ATT not apply?

ATT will not apply where an aircraft is not capable of carrying twenty or more passengers.

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Are there other exempt categories?

Yes.

  1. Members of the aircraft crew (including relief crew).
  2. A child under the age of two who does not occupy a seat on the aircraft.
  3. A disabled person, and one person accompanying the disabled person for the purpose of providing care and assistance. The exemption for disabled persons applies only where the disabled person has requested and availed of assistance from the airline in accordance with EU Council Regulation 1107/2006 concerning the rights of disabled persons or persons with reduced mobility when traveling by air.
  4. Transit and transfer passengers.
    • A transit passenger means a passenger who is on board an aircraft which lands at an airport in the course of its journey and who continues his or her journey on that aircraft.
    • A transfer passenger means a passenger who arrives on a flight to an airport and who leaves on a further flight (other than to the airport where the passenger’s journey started), where both flights are part of a single booking and there is not more than six hours between the scheduled time of arrival of the first flight and the scheduled time of departure of the second.

How is the exemption in respect of disabled persons availed of?

Airlines are not liable for ATT in respect of disabled persons, and a person travelling with the disabled person for the purpose of providing care or assistance to the disabled person, where the disabled person has requested and availed of assistance from the airline operator under EU Council Regulation 1107/2006.

From what date does ATT take effect?

As from 30th March 2009 ATT becomes due at the time a passenger departs from an Irish airport.

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Who is responsible for paying and returning the tax?

The airline operator will be liable for paying and returning ATT in respect of passengers departing on its aircraft.

Who is responsible for paying and returning the tax for chartered flights?

The airline operator will be liable for paying and returning ATT in respect of chartered flights.

What is meant by an airline operator?

An airline operator means the operator or registered owner of an aircraft, offering or operating an air passenger service.

Must the airline operator register with Revenue?

Yes. For the purpose of the ATT the airline operator will be required to register with the Irish Revenue Commissioners.

How does the Airline pay the Tax?

ATT is payable to the Collector-General of the Revenue Commissioners. The tax for a given month must be paid not later than the 23rd of the following month. Interest is chargeable where ATT is not paid by the due date, at the rate of 0.0274 per cent for each day or part of a day during which the amount due remains unpaid.

ATT must be paid electronically through ROS (Revenue’s On Line Service), by means of a ROS Debit Instruction(RDI). See "About ROS' l for more information. Should you need assistance with your ROS registration contact the ROS Technical Helpdesk email at roshelp@revenue.ie or call 1890 20 11 06.

Customers wishing to set up an RDI should select the 'Complete/Amend/Download ROS Debit Instruction' hyperlink on the ROS My Services page. The RDI is completed online, signed and submitted to ROS using a ROS digital certificate.

In order to complete a ROS Debit Instruction you must be in possession of a current bank account capable of accepting a direct debit in a Bank domiciled in the Irish Republic. Details of all Banks domiciled in the Irish Republic that have an Irish Sort Code are available on the Irish Payments Services Website at www.ipso.ie)External link. On the home page click "Log in to the National Sort Code Database". This Sort Code Database includes Irish Sort Code numbers and related Bank Branch information.

If you require assistance in setting up a ROS Debit Instruction or in making ATT payments, please email the ROS Payment Support Unit at rospayments@revenue.ie . or call 1890 20 11 06.

When is the payment due to the Collector General?

The tax will be payable monthly. For ease of administration, airline operators’ payment in respect of 30th and 31st March 2009 can be made with April 09 payments.

How is the payment to be made to the Collector General?

The payment must be paid electronically through ROS (Revenue’s On Line Service) and all taxpayers will need to have a current account in an Irish-based financial institution.

What happens if I overpay my liability in respect of ATT?

The overpayment will be offset against the liability for a subsequent monthly period. Where this is not appropriate, you may contact Revenue at the address shown below or alternatively email: airtraveltax@revenue.ie.

Air Travel Tax,
Services and Transactions Taxes,
Collector General's Office,
Mill Lane,
Listowel,
Co. Kerry,
Republic of Ireland

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Are Airline Operators required to file an annual return in respect of ATT?

Yes. In addition to the monthly payments of ATT to be made through ROS (Revenue’s On Line Service), it will be necessary to furnish a detailed return on an annual basis to the Irish Revenue Commissioners, by 23rd February of the following year. This return will include inter alia:

  • The number of passengers who have departed on the Airline Operator’s aircraft.
  • The number of passengers who are liable at the different rates of tax.
  • The number of passengers who are exempt from the tax including numbers benefiting from the various exemptions provided for in section 55 of the Finance (No. 2) Act 2008.

Revenue will furnish you with the annual return form well in advance.

How are airline operators to record the ATT charged?

Regulation 15 of the Air Travel Tax Regulations 2009 provides for the keeping of records relevant to the tax by airline operators, groundhandling suppliers and airports, and for the availability of those records for inspection by Irish Revenue Commissioners.

Can the Irish Revenue Commissioners require an airline operator to provide security for the payment of ATT?

The Irish Revenue Commissioners have the power to require airline operators to provide security for payment of ATT. This power could be used, for example, where an airline does not comply satisfactorily with filing and payment requirements. If security is being required, Revenue will inform the airline operator concerned of the amount and form of security that must be provided.

What happens if an airline operator fails to provide security for payment of ATT as required by Revenue?

Where this occurs the Irish Revenue Commissioners may serve notice on the airline’s groundhandling supplier. This notice will indicate that, as and from a specified date, the groundhandling supplier will be liable for ATT on departures on the airline’s flights.

What are the penalties imposed for offences relating to the ATT?

Section 55 of the Finance (No. 2) Act 2008 provides for penalties. Contravention of the provisions governing ATT is an offence, liable on summary conviction to a fine of €5,000.

Can interest be charged on late payments?

Interest is chargeable where ATT is not paid by the due date, at the rate of 0.0274 per cent for each day or part of a day during which the amount due remains unpaid.

Which Airports are covered by the ATT?

  • Cork Airport,Co. Cork.
  • Dublin Airport, Co. Dublin.
  • Galway Airport, Cranmore, Co. Galway.
  • Kerry Airport, Farranfore, Killarney, Co. Kerry.
  • Knock (Ireland West Airport), Knock, Charlestown, Co. Mayo.
  • Shannon Airport, Shannon, Co. Clare
  • Waterford Airport, Killowen, Waterford, Co. Waterford

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