Dáil Éireann Debate, Wednesday - 12 February 2014
48. Deputy Derek Nolan asked the Minister for Finance if he will allow bus operators working in the tourism industry to avail of a rebate on diesel charges similar to that applicable to airlines and ferry companies; and if he will make a statement on the matter. [6976/14]
View answerI am advised by the Revenue Commissioners who have responsibility for the collection of mineral oil products tax that any rebate on mineral oil tax under national law must conform to the requirements of the EU Energy Tax Directive. That Directive obliges all member states to exempt jet fuel used by airlines and fuel used by shipping in Community waters from duty, but does not allow for a similar exception to be applied to fuel used by road transport operators. The Directive does, however, allow Ireland and other member states to give a rebate on diesel used by road transport operators and I introduced the Diesel Rebate Scheme last year on that basis.
The Diesel Rebate Scheme enables qualifying transport operators to claim a repayment of part of the mineral oil tax paid on auto-diesel purchased in the State for use in qualifying vehicles in the course of business. The amount of the repayment will vary in accordance with the average price at which auto-diesel is available for purchase in the State during a repayment period, subject to a maximum of 7.5 cent per litre. The rebate rate applicable for the current repayment period is 6.2 cent per litre. Full details of the scheme are available at www.revenue.ie.
