Mineral Oil Tax on aviation fuels
Jet kerosene
Jet kerosene used for commercial 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 must make a return using Form PPF 1, and pay the MOT.
The return declares the quantity of heavy oil used for private pleasure flying in a calendar year, and the associated MOT liability.
Completed returns and payment should be submitted 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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