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Mineral Oil Tax on aviation fuels

Application of rates

Requirements are imposed in order to differentiate between fuels used for:

and to tax each usage accordingly.

In both cases it is the user of the fuel and not the supplier who is subject to those requirements.

Related topics
- Excise Duty rates
Related forms
- Form PPF1Mineral Oil Tax Return and declaration form for heavy oil used for private pleasure flying for year ending 2025
Further guidance
- Mineral Oil Tax non-statutory consolidated primary law (July 2026)Mineral Oil Tax non-statutory consolidated primary legislation - July 2026 edition.
- Statutory Instrument (S.I.) No. 231 of 2012 (as amended)Mineral Oil Tax Regulations (S.I. No 231 of 2012) non-statutory consolidation (January 2024)
- Excise Duty Rates on Energy Products and Electricity Taxes ManualCurrent and previous rates of Mineral Oil Tax (MOT), Natural Gas Carbon Tax (NGCT), Solid Fuel Carbon Tax (SFCT) and Electricity Tax. Future rates to 2030 for NGCT and SFCT.