I'm no tax expert but I'm not sure how it could impact on the tariff on JETA1.
How could you stipulate that the JET A1 is for 'recreational purposes' as opposed to 'commercial purposes'?
In the onshore charter/hire business, the same aircraft is often used for both commercial and recreational (ie SFH) purposes. It would even be hard to charge private users a 'recreational tariff' because plenty of PPLs use their aircraft for 'commercial purposes'.