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Mineral Oil Tax on aviation fuels

What is private pleasure flying?

Private pleasure flying means the use of an aircraft, including the hiring of an aircraft, for any purpose that is not commercial.

Related topics
- Excise Duty rates
Related forms
- Form PPF1Mineral Oil Tax Return and declaration form for heavy oil used for private pleasure flying for year ending 2024
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