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1 Introduction

In March 2009 the Republic of Ireland’s ATT (‘Air Travel Tax’) came into effect.1 This charged a nominal excise tax on airline passengers departing from Ireland. Final incidence fell on the passengers through the ticket price, though airlines were legally responsible for paying the tax.2 The tax was subsequently found to have distorted competition in the EU internal market3 since it charged passengers less when they flew within the UK and Ireland, than if they flew beyond that, thus benefiting Ireland’s national airlines who covered the many local routes.

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