I propose to take Questions Nos. 238 to 242, inclusive, together.
I am advised by Revenue that, under the terms of the Diesel Rebate Scheme (DRS) which came into effect on 1 July 2013, qualifying road transport operators submit their claims, via an online system, on a quarterly basis. The table below shows the number of claimants, the number of repayments and the amount repaid since the scheme commenced. A breakdown of the claimants by type of licence, vehicle or industry is not available.
Diesel Rebate Scheme
Year
|
Total Number of Claimants
|
Total Number of Repayments
|
Value of Repayments
|
2013
|
1,390
|
1,786
|
€6.28m
|
2014
|
2,004
|
6,078
|
€22.03m
|
2015
|
1,780
|
4,117
|
€9.93m
|
2016
|
624
|
1,218
|
€0.53m
|
2017
|
442
|
876
|
€0.79m
|
2018
|
713
|
1,237
|
€1.92m
|
2019
|
830
|
2,405
|
€9.41m
|
2020 to 30/09/20
|
833
|
1,584
|
€6.38m
|
The cost of the scheme per year depends on the level of uptake, which is influenced by the market price of diesel. The repayment rate is calculated quarterly on a sliding scale basis, using the national average purchase price of diesel. Since 1 January 2020, the maximum amount repayable is 7.5c per litre when the price of diesel (including VAT) is €1.43 per litre or above. There is no repayment when the price of diesel (including VAT) is at or below €1.23 per litre. Full details of the repayments rates applicable are available at: https://www.revenue.ie/en/companies-and-charities/excise-and-licences/mineral-oil-tax/diesel-rebate-scheme/diesel-rebate-rates.aspx .
As it is the responsibility of the individual transport operators to submit claims, Revenue does not have information on which operators may be entitled to a rebate but have not made a claim in respect of any period (quarter).