Mineral Oil Tax on aviation fuels

Jet kerosene

Jet kerosene used for commercial or business purposes is exempt from Mineral Oil Tax (MOT). It can be released for delivery to authorised persons without payment of MOT.

Where jet kerosene is used for private pleasure flying, the user will be required to make a Return PPF 1

The return will state

  • the quantity used in a calendar year
  • and
  • a payment of the relevant MOT on that quantity will be included.

Completed returns and payment should be submited to the appropriate Revenue office. They should arrive no later than 1 March following the year to which the return relates. 

  • Dublin: 85-93 Lower Mount Street, Dublin 2, D02 HD59
  • Cork: Revenue House, Blackpool, Cork, T23 W922
  • Limerick: Sarsfield House, Francis Street, Limerick, V94 R972
  • Galway: Geata na Cathrach, Fairgreen, Galway, H91 W26K
  • Waterford: Government Offices, The Glen, Waterford, X91 P04E

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