The Diesel Rebate Scheme

The diesel rebate scheme provides for the repayment to qualifying road transport operator’s part of the mineral oil tax paid on the auto diesel purchased by them for use in the course of business.

The repayment will apply to purchases made on or after 1st July 2013.

The amount of the repayment will vary in accordance with the average price at which auto diesel is available for purchase during the repayment period. The average price will be determined in accordance with data provided by the Central Statistics Office.

Repayment will be made to licenced road haulage and bus operators.

To qualify for the repayment, road haulage operators in the state must hold either an International Road Haulage Operators Licence or a National Road Haulage Operators Licence, issued under the road traffic and transport act 2006.

Bus operators established in the estate must hold either an International Road Passenger Operators Licence or a National Road Passenger Operators Licence issued under the Road Traffic and Transport Act 2006.

Auto diesel must, in the case of Road Haulage, be used in a road haulage vehicle with a maximum permissible gross laden weight of not less than 7.5 tonnes. For passenger transport, the vehicle concerned must be classified as an M2 or M3 vehicle. This includes buses and mini buses with seating for a minimum of 9 passengers.

For further details on how the scheme operates please see www.revenue.ie/tax/diesel-rebate-scheme/index.html