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Mineral Oil Tax on aviation fuels

  1. Overview
  2. What is private pleasure flying?
  3. Application of rates
  4. Jet kerosene
  5. Aviation gasoline
  6. Records

Records

All records, accounts, invoices, receipts, statements and other documentation relating to:

  • a return in respect of jet kerosene
  • or
  • a claim for repayment in respect of aviation gasoline

must be retained for a period of not less than six years from the date of that return or claim.

Published: 06 September 2023 Print this page

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