I propose to take Questions Nos. 52 and 53 together.
I introduced this scheme under the Finance Act 2013 to provide for a repayment of part of the mineral oil tax paid on the purchase of auto-diesel used in the course of business by qualifying road haulage and bus operators. Provision was made for certain restrictions on the means by which the auto-diesel concerned may be purchased to address the risk of abuse of the scheme. In order to qualify for the repayment, the auto-diesel must be purchased by the qualifying road transport operator, either in bulk (a quantity over 2,000 litres), or by means of a fuel card approved by Revenue for that purpose. Purchases in bulk must be made from a licensed mineral oil trader, and delivered to a premises or place that is under the control of a qualifying road transport operator.
These provisions are necessary for the management and control of the repayment scheme by Revenue. Bulk purchases from licensed mineral oil traders can be verified by reference to the monthly electronic returns that licensed mineral oil traders are required to make under Revenue's fuel supply chain controls. Revenue will only approve a fuel card where they are satisfied that the fuel card provider will supply them with the information required by Revenue about purchases of auto-diesel by means of that card. Revenue would not have access to this information for fuel purchased at the pump by means other than a fuel card. There are a number of fuel card providers who can supply suitable fuel card services to road transport operators and forecourt operators. The scheme was the subject of considerable discussion with the haulage sector and I believe the current arrangements strike the right balance between facilitating the legitimate haulage sector and preventing fraudulent claims. Revenue will monitor the scheme closely and will continue to engage with the sectors involved.