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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.

Published: 13 March 2025 Please rate how useful this page was to you Print this page

Related topics
- Excise Duty rates
Further guidance
- Mineral Oil Tax non-statutory consolidated primary law (December 2023)Mineral Oil Tax non-statutory consolidated primary legislation - December 2023 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 Manual
- eRepayment claims facility user guideGuide for making Mineral Oil Tax payments using e-Repayment claims
- Form PPF2Repayment of Mineral Oil Tax on aviation gasoline used for commercial or business air navigation