Diesel Rebate Scheme

Legislation

Section 99A of the Finance Act 1999 (inserted by section 51 of the Finance Act 2013) provides for the repayment to qualifying road transport operators of part of the mineral oil tax paid on the auto-diesel purchased by them for use in the course of business. This section will be supported by Revenue Commissioners’ Regulations (amendment of the Mineral Oil Tax Regulations 2012 (S.I. No. 231 of 2012)) to provide for the detailed requirements for the administration of the repayment scheme. This relief will apply to purchases made on or after 1st July 2013.

Amount Repayable

The amount of the repayment will vary in accordance with the average price at which auto-diesel is available for purchase during a repayment period. This will be calculated in accordance with a sliding scale, whereby the maximum amount repayable will be 7.5 cent per litre (when that price is €1.54 per litre or over), and Nil when the price is at or below €1.23 per litre, see table below.

http://www.revenue.ie/en/tax/excise/diesel-rebate-scheme/index.html