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Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Air Travel Tax

Revenue have published an Air Travel Tax Guide to coincide with the coming into force of the tax on 30 March 2009. In paragraph 1.15 of the March issue of tax.point we advised that Revenue had published Guidance Notes on the new Air Travel Tax, this had been in the form of Questions and Answers. The Questions and Answers are now included in the Appendix to the Guide.

While in tax technical terms the new tax will be something of a minority sport as the obligation is on the Air Travel Operator to collect it, the Guide is self-explanatory for anyone who wishes to know more about the tax.

The Guide provides clarity that every departure of a passenger on an aircraft from an Irish airport on or after 30 March 2009 will be subject to the tax. The tax applies as and from that date irrespective of when a passenger booked or paid for the flight.

New to the Guide is the announcement by Minister Lenihan on 25 February 2009 that he intends to bring forward legislation to exempt from Air Travel Tax (ATT) those airports that had less than 50,000 departing passengers in the previous calendar year. Revenue has agreed to apply the revised 50,000 departing passenger exemption threshold pending the necessary legislative change being enacted. ATT will not apply, therefore, to departures from Donegal Airport, Carrickfinn, Co. Donegal, or from Sligo Airport, Strandhill, Co. Sligo.

The Air Travel Tax Guide is available at http://www.revenue.ie/en/tax/excise/leaflets/air-travel-tax.html.

Air Travel Tax Regulations

Revenue have made regulations entitled Air Travel Tax Regulations 2009 (S.I. No. 134 of 2009), dealing with matters concerning the administration of Air Travel Tax.

In addition, Revenue have made an Order entitled Taxes (Electronic Transmission of Air Travel Tax Returns) (Specified Provisions and Appointed Day) Order 2009 (S.I. No. 135 of 2009), applying the provisions of the Taxes Consolidation Act 1997 to annual returns in respect of Air Travel Tax.

S.I. No.s 134 and 135 are available at http://www.revenue.ie/en/practitioner/law/statutory/index.html.