Diesel Rebate Scheme.

Section 51 of the Finance act 2013 inserted Section 99A to the Finance Act 1999.  This section provides for the repayment to qualifying road transport operators of part of the mineral oil tax paid on the auto diesel purchased within the state for use in the course of their business. 

The amount repayable varies in accordance with the average price of diesel.  The average price of diesel is calculated by revenue based on the data provided by the central statistics office. 

The auto diesel must be purchased by qualifying road transport operators for use in their qualifying vehicles in the course of business transport activities.  The diesel must either be purchased in bulk or by means of a fuel card approved for that purpose by revenue.  A list of approved fuel cards is available on the revenue website www.revenue.ie

In order for road haulage operators to be a qualifying operator they must hold either an international or a national road haulage operator's licence issued under the Road Traffic and Transport Act 2006.  Operators established in another EU member state must hold an equivalent licence recognised under EU law.

In order for bus operators to qualify they must hold either a national or an international road passengers operator's licence issued under the Road traffic and Transport Act 2006.   Again, operators established in another EU member state must hold an equivalent licence recognised under EU law.  

Holders of an animal haulage licence do not qualify under the scheme. 

In order for  a vehicle to qualify in the case of road haulage it must be a vehicle with a maximum permissible gross laden weight of not less than 7.5 tonnes.  For a passenger vehicle it must be classified as an M2 or M3 type vehicle under the EU "type approval" Directive 2007/46/EC.  This includes buses and minibuses with seating for a minimum of nine passengers. 

Bulk purchases means the purchase of gas oil by a qualifying road transport operator where the gas oil is delivered in a quantity exceeding 2,000 litres per individual delivery.  This has to be delivered to a premises that is under the control of the road transport operator, and not directly to the fuel tank of the vehicle.  The oil trader must also hold a current auto-fuel trader's licence.  Where a delivery is made from a dealer in another EU member state the delivery must be made, documented and recorded in accordance with procedures required by EU excise law. 

Purchases on account, by cash, credit or debit card do not qualify under the scheme. 

Claims must be made on a quarterly basis and must be received within 4 months of the end date of the relevant claim period.  In order to register and make claims the following information will be required:

  • Transport operators licence number and other details. 
  • Transport managers CPC (this is different from the drivers CPC)
  • Details of tax clearance certificate. 
  • Vehicle registration number and other details for each vehicle concerned. 
  • Odometer readings at the beginning and end of the period for each vehicle concerned. 
  • The quantity of diesel purchased by bulk supply or fuel card for each individual vehicle. 

Queries in relation to obtaining or clarifying a transport operators licence number or transport managers cpc number should be addressed to the department of transport, tourism and sport.  Their contact details can be found on their website www.rtol.ie