Mineral Oil Tax

Mineral Oil Tax is an Excise duty which is levied on the delivery of fuel to Aircrafts and can appear on the invoice under different names such as MOT, TIPP, TICPE, Excise Tax, Excise Duty, Energy Tax, Oil Tax, Fuel Tax, depending on the country where the refuel took place.

Though it can be a significant surcharge to the base fuel cost, it is reclaimable by commercial aviation operators in foreign countries, assuming certain criteria are met.

Few EU countries, particularly the UK and the Scandinavian and Benelux countries, do not charge MOT to foreign business aircraft. Yet, MOT is often charged in Austria, France, Germany, Italy, Switzerland, and increasingly, in the Czech Republic, Hungary, Poland and Spain.

Every MOT-refunding country has different rules and documentation requirements and that is why Level maintains current relationships with MOT refunding countries.

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