174 Mr. Ferris asked the Minister for Finance his position on ending the exemption from excise duties for aviation fuel in order that the environmental cost of flying food across the world is included in the price. [20676/04]

177 Mr. Ferris asked the Minister for Finance the consideration which has been given to including aviation fuel for the purposes of excise duties. [20674/04]

Under Article 14 of Directive 2003/96/EC governing the taxation of energy products and electricity, fuel used for the purpose of air navigation other than in pleasure flying is compulsorily exempt from excise duties. This is in line with international practice with respect to aviation fuel. As long as the long-standing existing international agreements in this area remain in place, the taxation of such fuel is not a practicable proposition in any event.