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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

Overview

Jet kerosene used for:

  • commercial purposes
  • or
  • business purposes

is exempt from Mineral Oil Tax (MOT) and is released for delivery to authorised persons without payment of MOT.

Where jet kerosene is used for private pleasure flying, you are required to make a return to Revenue and pay MOT.

Next: What is private pleasure flying?

Published: 06 September 2023 Print this page

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