It is estimated this measure will cost the Exchequer approximately €56 million in taxation next year. Ireland is not unique in applying a tax on air travel and a number of countries within the EU apply similar taxes, including the UK and France. Going further afield, both Australia and New Zealand apply similar taxes. The US has introduced a tourist tax on tourists travelling there by air and furthermore, Germany and Austria are currently in the process of introducing an air travel tax to apply from January next year. The rates of tax applied by many of those countries are higher than Irish rates, and substantially so in some cases. The trend in Europe is towards applying a tax on air travel.

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