Pearse Doherty (Donegal, Sinn Fein)
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293. To ask the Minister for Finance the amount of mineral oil tax collected on jet fuel for private jets each year since 2016; and if he will make a statement on the matter. [23139/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Ireland’s excise duty treatment of aviation fuel is governed by European Union law as set out in Directive 2003/96/EC on the taxation of energy products and electricity, commonly known as the Energy Tax Directive (ETD). Under national law liquid fuels are subject to excise duty in the form of Mineral Oil Tax (MOT). I am advised by Revenue that current and historical MOT rates applicable to different fuel descriptions and uses are published on the Revenue website at www.revenue.ie/en/tax-professionals/tdm/excise/excise-duty-rates/energy-excise-duty-rates.pdf.

Jet fuel, also referred to as jet kerosene, is a heavy oil that is the most commonly used aviation fuel. It currently attracts an MOT rate of €595.68 per 1,000 litres. Aviation gasoline, which is described as a light oil for MOT purposes, is less commonly used in aviation and currently attracts a rate of €688.78 per 1,000 litres. In line with the ETD, jet fuel used for commercial air navigation is fully exempted from MOT. Aviation gasoline used for commercial air navigation is partially relieved and is currently subject to an effective rate of €456.51 per 1,000 litres. Both the full MOT exemption for jet fuel, and the partial MOT exemption for aviation gasoline, apply to fuel used for domestic, intra-community and international flights.

The concept of a “private jet” is not encompassed in MOT law, nor in the ETD, and the MOT treatment of fuel used in a private jet is not determined by the aircraft ownership. The applicable MOT rate for fuel used in any aircraft, including a privately owned jet, is determined by the fuel type and whether the aircraft is being used for commercial or private pleasure purposes.

The ETD provides that fuel used for non-commercial air navigation, or private pleasure flying, is mandatorily taxed. For the purposes of MOT, commercial air navigation is distinguished from private pleasure flying by reference to definitions set out in law. Commercial use of an aircraft includes the carriage of passengers or goods, the supply of services for consideration, and for the purposes of public authorities. MOT applies in full to fuel used for private pleasure flying, which includes the use of an aircraft by its owner, or the natural or legal person who enjoys its use either through hire or through any other means, for other than commercial purposes. I am advised by Revenue that information on MOT on aviation fuels is published on its website at

I am further advised by Revenue that the estimated MOT collected from both aviation gasoline and jet fuel used in non-commercial air navigation for each year since 2016, and to April 2025 is shown in the following table.