Dan Boyle (Cork South Central, Green Party)
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Question 85: To ask the Minister for Finance if he will consider the introduction of an aviation fuel tax in view of increased internal air travel on, for example, the Ryanair Cork to Dublin route. [28448/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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In line with Article 14.1(b) of the energy tax directive, Council Directive 2003/96/EC, section 100(1)(i) of the Finance Act 1999 provides for relief for heavy oil used or intended to be used for the purposes of air navigation other than for private pleasure flying. The relief is limited to jet fuel — kerosene — but applies to both international and internal flights. Article 14.2 of the energy tax directive permits member states if they wish to tax fuel used on internal flights. Ireland does not implement this option and the relief is available for internal flights. As the Deputy is aware, any change to mineral oil taxation is announced in the annual budget and it would not therefore be appropriate for me to comment on the matter in advance of the budget.