Tax Code

Dáil Éireann Debate, Tuesday - 14 February 2023

Tuesday, 14 February 2023

Ceisteanna (187)

Mairéad Farrell

Ceist:

187. Deputy Mairéad Farrell asked the Minister for Finance if it is a requirement for aircraft to also be registered for tax purposes in Ireland, given that, according to the Irish Aviation Authority, "an aircraft may be registered in the State subject to the condition that it be managed and operated from a place within the State and based therein or that it be managed and operated by an air transport undertaking holding an Air Operator Certificate issued by the Authority"; and if he will make a statement on the matter. [6912/23]

Freagraí scríofa

Minister for Finance

I am advised by Revenue that there is no requirement for specific aircraft to be registered in Ireland for tax purposes.

Where persons within the scope of Irish tax are engaged in activities relating to aircraft, such as the leasing of aircraft, they are required to register and account for any taxes due in relation to that activity. This might include, for example, corporation tax in relation to income and profits earned in respect of that activity or payroll taxes in connection with the employment of staff.

In scenarios where an aircraft is physically imported into Ireland, a customs declaration will need to be lodged with the Automated Import System (AIS). Any customs duties/import VAT that may apply on physical importation would be charged then. In scenarios where the aircraft is registered with an aviation association in the EU or a third country, a 0% Customs Duty charge applies.