Dáil Éireann Debate, Wednesday - 3 March 2021
200. Deputy Jennifer Murnane O'Connor asked the Minister for Finance his plans to introduce a concession for diesel in haulage similar to the agricultural sector or support schemes for the haulage sector to offset fuel price rises to ensure the growth of the haulage sector; and if he will make a statement on the matter. [11435/21]
Amharc ar fhreagraThe Diesel Rebate Scheme (DRS) has been continuously in operation since July 2013. This is a scheme for hauliers and bus operators which provides a marginal rate of compensation for the cost of fuel excise when the retail price of auto diesel is relatively high.
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:
https://www.revenue.ie/en/companies-and-charities/excise-and-licences/mineral-oil-tax/diesel-rebate-scheme/index.aspx.
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.
