Dáil Éireann Debate, Thursday - 19 September 2013
47. Deputy Brendan Griffin asked the Minister for Finance the way in which a coach operator may apply to avail of the fuel rebate; if he will provide the full details of the workings of the scheme; and if he will make a statement on the matter. [38957/13]
View answerSection 99A of the Finance Act 1999, 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 relief will apply to purchases made on or after 1st July 2013. I am informed by the Revenue Commissioners, who have responsibility for the operation of the scheme, that repayments under the scheme may be made to licensed road haulage and bus operators. Bus operators established in the State must hold either an international road passenger operator’s licence or a national road passenger operator’s licence issued under the Road Traffic and Transport Act 2006. Bus operators established in another EU Member State must hold an equivalent licence recognised under EU law. Similarly, road haulage operators in the State must hold either an international road haulage operator’s licence or a national road haulage operator’s licence, issued under the Road Traffic and Transport Act 2006. Road haulage operators established in another EU Member State must hold an equivalent licence recognised under EU law.
All claimants must hold a current tax clearance certificate or, in the case of a claimant based in other EU Member State, a statement from the tax authority of that Member State that the claimant is tax compliant in that Member State. 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, as set out in the table below.
Amount Repayable (per litre)
|
Price (VAT Incl) |
Price (VAT Excl) |
Repayment (cent per litre) |
|
1.54 |
1.25 |
7.5 |
|
1.50 |
1.22 |
6.6 |
|
1.45 |
1.18 |
5.4 |
|
1.40 |
1.14 |
4.2 |
|
1.35 |
1.10 |
3. |
|
1.30 |
1.06 |
1.8 |
|
1.27 |
1.03 |
0.9 |
|
1.23 |
1.00 |
0 |
For this calculation, the average price of auto-diesel will be determined in accordance with data provided by the Central Statistics Office.
The auto-diesel must be purchased for use in the transport operator’s qualifying vehicles in the course of business transport activities. It 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 under the EU “type approval” Directive 2007/46/EC. This includes buses, and minibuses with seating for a minimum of nine passengers.
The auto-diesel must be purchased in the State by the qualifying road transport operator, either in bulk or by means of a fuel card approved for that purpose by Revenue. Bulk purchases may be made only from a mineral oil trader in the State where that mineral oil trader holds a current auto-fuel trader’s licence. Where the diesel is purchased and delivered from a trader in another Member State, that delivery must be made, documented and recorded in accordance with the requirements of excise law.
Before any claim is made in respect of diesel purchased by means of a fuel card, that fuel card must be approved by Revenue and included in the data provided at the time of registration with Revenue under the scheme by the qualifying road transport operator. A fuel card will be approved where the fuel card provider, or another entity acting for or in cooperation with the fuel card provider, undertakes to provide the information required by Revenue, about purchases and customer information associated with their cards, and continues to satisfy that undertaking.
The scheme will operate on the basis of electronic registration and claims, using the Revenue’s Online System (ROS). Qualifying road transport operators will be required to register on-line with Revenue before any claim for repayment is submitted. The Revenue Online System (ROS) is currently being developed for that purpose, with a view to accepting registrations and claims under the scheme before the end of the year. Claims may be made in respect of diesel purchased during a three-month repayment period (beginning on the first day of January, April, July and October).
Revenue has briefed representatives of coach operators of the scheme requirements and is available to provide further briefing as the need arises. Comprehensive guidance on the rebate scheme is available on Revenue’s website at www.revenue.ie.
