If the Deputy is referring to the Diesel Rebate Scheme (DRS) for hauliers and bus operators, this scheme has been continuously in operation since 1 July 2013. Therefore the question of its restoration does not arise.
The DRS is operated by the Revenue Commissioners, who will repay some of the mineral oil tax paid by a qualifying road transport operator when the diesel is:
- purchased by the business within the state
- used in the course of business transport activities; and
- used in qualifying motor vehicles.
To qualify for inclusion in the DRS, road transport operators must hold an appropriate road transport licence. This licence must be active in the claim period.
Further information in relation to the operation of the scheme including qualifying criteria, guidelines on the application process and quarterly repayment rates are available on the website of the Office of the Revenue Commissioners at the link below:
As the Deputy will be aware, VAT registered businesses are also eligible to claim a refund on the VAT paid for diesel used in the course of business activities.