Revenue have published Guidance Notes on the air travel tax (ATT) which was introduced in F(No.2)A08. Though many people will be charged, in tax technical terms this will be something of a minority sport as the obligation is on the Air Travel Operator to collect it.

ATT is an excise duty on air travel and it will be charged, levied and paid in respect of every departure of a passenger on an aircraft from an Irish airport on or after 30 March 2009.

Remittances are to be sent to the unfortunately named “Minor Taxes Unit” of the Collector General's office in Kerry. Payments and compliance arrangements are under the ROS system, which necessitates having an Irish bank account. Revenue, perhaps understandably, are somewhat reluctant to be put in a position of having to make refunds to bank accounts situated in more exotic locales than our own.

The Guidance is arranged in a Questions and Answers format and is available at http://www.revenue.ie/en/tax/excise/leaflets/air-travel-tax-questions.html.