Mineral Oil Tax on aviation fuels
Aviation gasoline
Aviation gasoline is taxed at the petrol rate. Where the user can show that the fuel:
- has not been used for private pleasure flying
- and
- has been used for a commercial purpose
a refund can be claimed at the rate of €232.27 per 1,000 litres.
Claims for repayment are to be made using the online Form PPF2, accessible through Revenue Online Service (ROS). Information on how to submit a repayment claim is available in the quick guide to Form PPF2.
You can find more information in the Further guidance section of this page.
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