I am informed by the Revenue Commissioners that the agricultural sector uses two types of diesel namely Marked Gas Oil (MGO) and Auto-Diesel. Both MGO and Auto-Diesel are also used in residential and other commercial sectors and excise returns are not captured by sector.
Similarly, the information to be furnished on VAT returns does not require the yield from particular sectors of trade to be identified. In the circumstances the amount of VAT collected in respect of diesel, regardless of sector, cannot be identified in the overall yield of VAT.