David Cullinane (Waterford, Sinn Fein)
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109. To ask the Minister for Finance the estimated revenue raised through the application of the mineral oil tax to aviation fuel. [38711/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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The tax exemption for jet fuel used for air navigation for international and intra-Community transport purposes is mandatory. Therefore, save for the implementation of any bilateral arrangements provided under the Directive, any proposal to tax such fuel use would be in breach of Directive 2003/96/EC on the taxation of energy products and electricity.

The relief for heavy oil used for commercial air navigation is operated by way of remission and Revenue does not collate data on the overall tax forgone. With regard to light oil used in air aviation, for which there is no mandatory exemption, in 2018 repayments of Mineral Oil Taxation in respect of the partial relief for light oil used for commercial aviation totalled €1.07m.

David Cullinane (Waterford, Sinn Fein)
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110. To ask the Minister for Finance the estimated revenue raised from an air travel tax of €3 per passenger on all aircraft capable of carrying eight or more passengers and to airports in which the number of passenger departures in the previous year was more than 100,000. [38712/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised that Revenue has no data available to cost this specific proposal.

David Cullinane (Waterford, Sinn Fein)
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111. To ask the Minister for Finance the estimated revenue raised through a runway movement surcharge of €100, €500 and €1,000 on all non-commercial flights in which the aircraft is over one metric tonne and less than 20 seats. [38713/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised that Revenue has no data available to cost this specific proposal.

David Cullinane (Waterford, Sinn Fein)
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112. To ask the Minister for Finance the estimated revenue raised through a frequent flyer levy of €5 per flight in which frequent flyer is defined as more than six, eight, ten, 12, 14, 16, 18 and 20 flights a year. [38714/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised that Revenue has no data available to cost this specific proposal.

David Cullinane (Waterford, Sinn Fein)
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113. To ask the Minister for Finance the estimated revenue raised through a yearly levy on all private aircraft registered with the Irish Aviation Authority at percentages of the original market value (details supplied). [38715/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised that Revenue has no data available to cost this specific proposal.

David Cullinane (Waterford, Sinn Fein)
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114. To ask the Minister for Finance the estimated revenue raised through a yearly levy on all private helicopters at percentages of the original market value (details supplied). [38716/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised that Revenue has no data available to cost this specific proposal.

David Cullinane (Waterford, Sinn Fein)
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115. To ask the Minister for Finance the estimated full-year saving from the scrapping of the tax exemption on profits or gains arising from the occupation of woodlands here managed on a commercial basis and with a view to the realisation of profits. [38717/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 232 of the Taxes Consolidation Act 1997 provides for an exemption from Income Tax (but not USC or PRSI) and Corporation Tax on the profits or gains arising from the occupation of woodland in the State, which is managed on a commercial basis and with a view to the realisation of profits.

I am advised by Revenue that the available data regarding the cost and uptake for this exemption is as follows:

Revenue further advise me that it is not possible to estimate the potential additional tax yield that would arise if the exemption were no longer available, as it is not possible to predict the behavioural changes by taxpayers that might occur following abolition of the exemption.