The IAA is a wholly-owned state company operating under the Companies Acts (2014) and the Air Navigation and Transport Act (2022). The Minister for Public Expenditure and Reform is the main shareholder in the company, holding all but one share in the company, the remaining share is held by the Minister for Transport, Tourism and Sport.
The IAA complies with the following policies and legislation:
Code of Practice for the Governance of State Bodies
Ethics in Public Office Act, 1995
Standards in Public Office Act, 2001