Pat Deering
Question:146. Deputy Pat Deering asked the Minister for Finance if he will consider introducing a diesel rebate scheme for agricultural contractors similar to the hauliers scheme, in next October's budget. [26939/14]
View answerTuesday, 24 June 2014
Questions (146)
Written answers
Contractors using machinery in the course of farming work are entitled to use Marked Gas Oil (MGO). The current excise duty including the carbon charge on MGO is 10.23 cents per litre, this compares to 47.9 cents per litre in respect of auto-diesel. In terms of VAT, the reduced VAT rate of 13.5% applies to MGO and the standard VAT rate of 23% applies to auto-diesel. MGO is therefore taxed more favourably compared to auto-diesel. Accordingly, I have no plans to introduce a tax rebate for users of MGO.