Air Travel Tax (ATT) is a new excise duty on air travel and it is being charged in respect of every departure of a passenger on an aircraft from an Irish airport since 30th March 2009.
The charges are:
- €2 where the flight is to a destination located not more than 300 kilometres from Dublin Airport
- €10 on flights to any other destination.
ATT does not apply where an aircraft is not capable of carrying twenty or more passengers.
Departures from an airport from which the number of departures of passengers in the previous calendar year was less than 10,000 are not subject to the tax. So ATT will not apply, therefore, to departures from Donegal Airport, Carrickfinn, Co. Donegal, or from Sligo Airport, Strandhill, Co. Sligo.
The following people are exempt from ATT
- The crew of the aircraft (including any relief crew).
- A disabled person who has requested and availed of assistance from the airline operator in accordance with EU Council Regulation 1107/2006, and one person travelling with the disabled person for the purposes of providing care and assistance to the disabled person.
- A person under the age of two who does not occupy a seat on the aircraft.
- Transit and transfer passengers.