Mineral Oil Tax
Through our Aviation Industry Services Group, Cash Back’s MOT Recovery Program allows recover of mineral oil and similar excise taxes (MOT) incurred by charter and other commercial operators on purchase of aviation fuel. When applicable, MOT normally exceeds the base cost of the underlying fuel. Most EU countries do not charge MOT to foreign aircraft; but MOT is often charged in Austria, Germany, Italy and Switzerland.
Each MOT-refunding country, and in the case of Germany, each customs territory within Germany, has specific rules and documentation requirements. We maintain current relationships with each MOT-refunding authority and adapt quickly to frequent rule changes.
Cash Back have developed MOT recovery processes that are easy to implement, and our on-line claims status reports detail MOT refunds claimed and recovered during the year. We are also able to report recoveries by tail number or in any manner helpful to you.