Report calls for an end to aviation's free pass on pollution and the introduction of an Irish air travel levy which could generate €6.3bn

Aviation sector is a “glaring gap” in Ireland’s Climate Action Plan according to new report by Opportunity Green 

(3 November 2025)

The Government should end Irish aviation’s “free pass” on climate by introducing an air travel tax and making the sector pay fairly for its pollution, according to a new report by environmental law and policy organisation, Opportunity Green

The report titled Closing Ireland’s Aviation Climate Gap says an Irish air travel levy, like those in the UK and France, could generate €6.3bn over five years, and reduce 1.8m tonnes of greenhouse gas emissions - equivalent to the annual emissions of around 230,000 Irish households.

It says revenues from the first year alone could fund energy-efficient retrofits for more than 12,800 homes, saving households €20.7m in energy bills annually.

According to the report by Opportunity Green, an NGO focused on achieving a just and effective response to the climate crisis, aviation greenhouse gas emissions amount to around 10% of Ireland’s total, and have increased 500% since 1990, while the population grew just 44%.

Yet aviation remains one of the most lightly taxed and least regulated polluting industries in Ireland and the EU, with jet fuel remaining completely untaxed and airline tickets exempt from VAT while Irish households pay 23% VAT on everyday goods and fuel.

At the same time, 70% of emissions from flights are not priced by the EU’s Emissions Trading System (ETS), even as other industries pay their fair dues. Rather than ending these privileges, the government is expected to expand them by lifting the passenger cap at Dublin Airport, which could increase emissions by 22% by 2031.

Aoife O’Leary, CEO and Founder of Opportunity Green, says: 

“Why does the government let airlines off the hook while Irish households and other industries pay their fair dues? Introducing an air travel levy is not an extreme measure - half of EU countries and the UK already apply one, so it would simply bring Ireland in line with European norms.”

She added: “If the government is truly committed to taking decisive action to reducing our reliance on fossil fuels, it should end aviation’s free pass on climate and ensure it pays fairly for its pollution. Introducing a fair levy on air travel could generate over €7bn in five years, unlocking huge opportunities to fund cleaner, fairer solutions for Irish people and our planet.” 

Opportunity Green is also urging the Irish government to push for stronger EU emissions pricing during Ireland’s Presidency of the Council of the EU in 2026. During that period, the European Commission will review whether to extend emissions pricing to flights from European to non-European airports that are currently exempt. This move could raise €8bn in additional revenues for climate action between 2027 and 2035.

Opportunity Green in the report recommends that the Irish government should recommend that the Irish government should:

• Introduce an Irish Aviation passenger tax based on the UK’s APD.

• Advocate for the EU to expand the scope of the EU ETS to include international aviation, particularly during its presidency of the Council of the EU.

The report recommends that the government use revenues generated by an air travel levy and strengthened European pricing to:

• Support Irish households experiencing energy poverty.

• Invest in cleaner, alternative transport systems and

• Finance climate action in developing and climate-vulnerable countries.

Sorcha Tunney, Senior Manager in Ireland for Opportunity Green, says: 

“As it heads towards its Presidency of the Council of the EU, Ireland has a real opportunity to show leadership, both at home and across Europe. Ireland’s aviation industry is a significant contributor to climate change, yet it enjoys a range of privileges exempting it from climate regulations that other industries are subject to. Add to this the fact that international aviation is left out of Ireland’s legally binding climate acts and national carbon budgets and these two things combined effectively place the burden of mitigation on other sectors.

“We urgently need robust aviation regulation. Measures such as an expanded ETS or the introduction of an air travel levy, coupled with stricter regulatory oversight and demand management, are essential to ensure that aviation contributes its fair share to Ireland’s climate obligations.”

— ENDS —

Notes to editors

Download the report here

About CORSIA

CORSIA (Carbon Offsetting and Reduction Scheme for International Aviation) – the International Civil Aviation Organization’s (ICAO) global market-based measure which aims to reduce CO2 emissions from international flights – is failing to reduce international aviation emissions.

The European Commission is due to submit a report by July 2026 assessing the environmental integrity of CORSIA, when Ireland takes over the Presidency of the Council of the EU. This is set to evaluate CORSIA’s “general ambition in relation to targets under the Paris Agreement and the level of participation in offsetting under CORSIA”. Following on from such a finding, the Commission must then produce a legislative proposal to amend the ETS Directive in a way consistent with the Paris Agreement temperature goal, the EU’s 2030 GHG emission reduction commitment, and the objective of climate neutrality by 2050 at the latest. On the table is the possibility of expanding to flights between EU and non-EU countries that are currently exempt from emission pricing. 

Though Ireland currently does not impose a passenger tax, between March 2009 and April 2014 the Irish Air Travel Tax (ATT) was applied to flights leaving Irish airports with more than 50,000 annual departures. This was part of a broader effort to raise revenue during the fallout from the 2008 global financial crisis, as the government faced a widening budget deficit and sought new income sources. The measure was also presented as a green tax, designed to reflect aviation’s contribution to carbon emissions and to send a price signal that might discourage unnecessary short-haul flights in favour of more sustainable transport options. The ATT was heavily criticised by airlines such as Ryanair, which argued it suppressed tourism and passenger numbers. In response to these concerns and to boost air travel, the government abolished the tax in April 2014.