Tuesday, 24 September 2019

Questions (109)

David Cullinane


109. Deputy David Cullinane asked the Minister for Finance the estimated revenue raised through the application of the mineral oil tax to aviation fuel. [38711/19]

View answer

Written answers (Question to Finance)

The tax exemption for jet fuel used for air navigation for international and intra-Community transport purposes is mandatory. Therefore, save for the implementation of any bilateral arrangements provided under the Directive, any proposal to tax such fuel use would be in breach of Directive 2003/96/EC on the taxation of energy products and electricity.

The relief for heavy oil used for commercial air navigation is operated by way of remission and Revenue does not collate data on the overall tax forgone. With regard to light oil used in air aviation, for which there is no mandatory exemption, in 2018 repayments of Mineral Oil Taxation in respect of the partial relief for light oil used for commercial aviation totalled €1.07m.