Diesel Rebate Scheme - Frequently Asked Questions

  1. What is the Diesel Rebate Scheme?
  2. When does the Diesel Rebate Scheme commence?
  3. How much is repayable?
  4. How often may repayment claims be submitted?
  5. Which road transport operators will qualify?
  6. Must road transport operators be tax compliant?
  7. How must the auto-diesel be used?
  8. How must the auto-diesel be purchased?
  9. Which fuel cards will be approved?
  10. How will a road transport operator know if a particular fuel card is approved?
  11. How will a road transport operator register for the Scheme?
  12. How will repayment claims be submitted?
  13. When can road transport operators register and submit their first repayment claims?
  14. What information will be required for initial registration?
  15. What additional registration information will be required?
  16. What information must be supplied in making a repayment claim?
  17. When will it be possible to register and make a repayment claim?
  18. When will the repayment rate for a claim period be available?
  19. Is there a specific contact for queries in relation to the Diesel Rebate Scheme?
  20. Do I need my Transport Operators Licence Number / Transport Managers CPC Number for the Diesel Rebate Scheme?
  21. I got an error message when I input my Transport Operators Licence Number/Transport Managers CPC Number.

1. What is the Diesel Rebate Scheme?

Provision has been made in the Finance Act 2013 for the repayment to qualifying road transport operators of a proportion of the Mineral Oil Tax paid on auto-diesel used in certain qualifying motor vehicles.

2. When does the Diesel Rebate Scheme commence?

The scheme will apply to Auto-diesel purchased on or after the 1st July 2013.

3. How much is repayable?

The amount of the repayment will vary in accordance with the average price at which auto-diesel is available for purchase during a repayment period. This will be calculated in accordance with a sliding scale, whereby the maximum amount repayable will be 7.5 cent per litre. For this calculation, the average price of auto-diesel will be determined in accordance with data provided by the Central Statistics Office.

Repayment Rate

Amount Repayable (per litre)
Price (VAT Incl) Price (VAT Excl) Repayment(cent per litre)
1.54 1.25 7.5
1.50 1.22 6.6
1.45 1.18 5.4
1.40 1.14 4.2
1.35 1.10 3.
1.30 1.06 1.8
1.27 1.03 0.9
1.23 1.00 0

Back to Top

4. How often may repayment claims be submitted?

Claims may be made in respect of auto-diesel purchased during a three-month repayment period, beginning on the first day of January, April, July and October. To qualify for repayment, claims must be received within 4 months of the end date of the relevant claim period.

e.g. DRS period 01/01/2014 – 31/03/2014 - claims must be received on or prior to 31/07/2014

To avail of the most efficient processing of claims, your claim should be submitted by the end of the month following the rebate period, however you will be able to make a claim up to 4 months after the end of the rebate period.

The closing date for receipt of claims under the Diesel Rebate Scheme in relation to the period 01/07/2013 to 30/09/2013, and the period 01/10/2013 to 31/12/2013 are being extended to the 30th June 2014.

In adherence with Section 51, sub-section 7(b) of the Finance Act 2013, the extension will be applied if/when requested on a case by case basis. Prior to applying for an extension the transport operator must ensure that they have registered for the Diesel Rebate Scheme on ROS.

Requests for the filing extension should be submitted by email to drs@revenue.ie.

5. Which road transport operators will qualify?

Road transport operators must hold the appropriate road transport licence:

Road haulage operators in the State must hold either an international road haulage operator’s licence or a national road haulage operator’s licence, issued under the Road Traffic and Transport Act 2006. Road haulage operators established in another Member State must hold an equivalent licence recognised under EU law.

Bus/coach operators in the State will be required to hold an international road passenger operator’s licence or a national road passenger operator’s licence issued under the Road Traffic and Transport Act 2006. Bus operators established in another Member State must hold an equivalent licence recognised under EU law.

6. Must road transport operators be tax compliant?

Yes, road transport operators in the State must hold a current tax clearance certificate. Any claimant who is established in another Member State must produce a written testimony from the tax authority of that Member State that he or she is tax compliant.

7. How must the auto-diesel be used?

The auto-diesel must be purchased in the State, for use in the road transport operators qualifying vehicles in the course of business transport activities.

The auto-diesel must, in the case of road haulage, be used in a road haulage vehicle with a maximum permissible gross laden weight of not less than 7.5 tonnes. For passenger transport, the vehicle concerned must be classified as an M2 or M3 vehicle under the EU "type approval" Directive 2007/46/EC. This includes buses and minibuses with seating for a minimum of nine passengers.

Back to Top

8. How must the auto-diesel be purchased?

The auto-diesel must be purchased in the State, either as a bulk supply delivered to the road transport operator, or by means of a fuel card approved for that purpose by Revenue.

Bulk purchases may only be made from a mineral oil trader in the State where that mineral oil trader holds a current auto-fuel trader's licence. Where the auto-diesel is purchased and delivered from a trader in another Member State, that delivery must be made, documented and recorded in accordance with the procedures required by EU excise law.

The Diesel Rebate Scheme is based on purchases of diesel within the claim period. A claim for a rebate, for diesel purchased, can be made in the period of purchase only (where fuel is purchased in a period it must be claimed for in that period), even though it may not be fully used/"burned" within the period. Diesel purchased in one period can not be claimed against in succeeding periods.

Note: "Bulk purchases" means the purchase of gas oil by a qualifying road transport operator where that gas oil is delivered in a quantity exceeding 2,000 litres, to a premises or place that is under the control of a qualifying road transport operator, and not directly to the fuel tank of a vehicle.

Purchases on Account, by Cash, Credit card or Debit card do not qualify under the scheme.

9. Which fuel cards will be approved?

A particular type of fuel card will be approved where the fuel card provider, or another entity acting for or in cooperation with the fuel card provider, undertakes to provide the information required by Revenue, about purchases and customer information associated with their cards, and continues to provide that information.

10. How will a road transport operator know if a particular fuel card is approved?

Before purchasing any auto-diesel by means of a fuel card after 1 July, a qualifying road transport operator should ensure that the fuel card is of a type approved by Revenue.

Revenue will make a list of these approved fuel card types available on the Revenue website before July 2013.

If your fuel card provider is not on the list, contact your card provider to check if they are aware of the scheme.

Back to Top

11. How will a road transport operator register for the Scheme?

Road transport operators must register with Revenue before any claim for repayment may be submitted. Registration will be online via the Revenue website (ROS), and road transport operators in the State will use their current ROS credentials. Road transport operators established in Other Member States will be able to register online on the revenue.ie website to attain a ROS account.

12. How will repayment claims be submitted?

Road transport operators who have registered for the scheme will be able to submit claims for repayment online via the Revenue website (ROS). Operators with a large fleet of vehicles may submit claims by uploading an off-line file.

For more information see: Schema and Notes.

13. When can road transport operators register and submit their first repayment claims?

The repayment scheme will apply to auto-diesel purchased on or after 1 July 2013, the Revenue website (ROS) was developed to facilitate road transport operators DRS registration and submission of repayment claims online. The facility in ROS was available from the 30th November 2013.

14. What information will be required for initial registration?

When registering, the road transport operator must enter the licence number and other details of all relevant road transport licences. For road transport operators based in the State, these licences are issued under the Road Traffic and Transport Act 2006.

Road Transport operators based in other Member States must also submit a scanned copy of a written testimony from the tax authority of that Member State that he or she is tax compliant in that Member State.

Back to Top

15. What additional registration information will be required?

When registered, the road transport operator will have access to the registration information, and will be able to update it as required. The following fields, if not already completed at the initial registration can be completed/updated before any repayment claim can be submitted:

  • Licence numbers and other details of any road transport operator licences not entered at initial registration
  • CPC of Transport Manager
  • Details of any fuel cards used, including the fuel card number, name/identifier, and the fuel card supplier
  • The vehicle registration number [and other details] of all vehicles in respect of which a claim may be made
  • Details of the current tax clearance certificate held by the road transport operator

Road transport operators based in other Member States must upload scanned copies of their road transport operator licences, their vehicle registration documents (showing the maximum gross laden weight) and a written testimony from the tax authority of that Member State that he or she is tax compliant in that Member State

16. What information must be supplied in making a repayment claim?

The repayment claim must contain the identification details of the road transport operator, and the licence number of any relevant road transport operator licences. For each vehicle concerned the following will be required:

  • Transport Operator’s Licence Number
  • Transport Managers Certificate of Professional Competence Number ( not a Driver CPC)

For each vehicle concerned the following will be required:

  • Vehicle registration number
  • Odometer readings at the beginning of the repayment period
  • Odometer readings at the end of the repayment period
  • The quantity of Diesel purchased via fuel card used in the individual vehicle
  • The quantity of Diesel purchased via bulk supply and used in the individual vehicle

For auto-diesel purchased by means of a fuel card, the claim must include the fuel card number and the total volume of auto-diesel purchased for each fuel card.

For bulk purchases the name, address and auto-fuel trader’s licence number of the supplier must be entered, together with the invoice number, date of purchase and volume of each purchase.

17. When will it be possible to register and make a repayment claim?

Registration and repayment claims will be made via your ROS account. The facilities for registration, fuel card notification and claims submission will be made available on the ROS website in late November 2013. Registration or claim will not be possible until after this functionality is released in late November 2013. All submission deadlines for Q3 2013 (July 1st to September 30th) will be extended accordingly.

Back to Top

18. When will the repayment rate for a claim period be available?

The average price of auto-diesel will be determined in accordance with data provided by the Central Statistics Office shortly (approximately 10 days) after the end of the claim period. Until the repayment rate is calculated and made available in the system, any reference to monetary amounts for a specific period, on the website or in correspondence, will be displayed as "RATE UNAVAILABLE".

19. Is there a specific contact for queries in relation to the Diesel Rebate Scheme?

Please ensure to read the information on the Diesel Rebate Scheme web pages, including the FAQs, first. Should the information contained on these pages not address your specific question, you may send an email to drs@revenue.ie setting out you specific query.

Operators within the State may contact the Collector-General’s Division on 1890 20 30 70.

20. Do I need my Transport Operators Licence Number / Transport Managers CPC Number for the Diesel Rebate Scheme?

Operators will need the above numbers in order to complete a Diesel Rebate Claim. All queries in relation to obtaining/clarifying these numbers must be addressed to the Department of Transport Tourism & Sport.

Main Phone: LoCall 0761 001 601

Secondary Phone: (01) 6707444 Fax (091) 872999

Postal Address: Department of Transport, Tourism and Sport, Clonfert House, Bride Street, Loughrea, Co. Galway

Email Address: rtol@dttas.ie

Website: www.rtol.ie External link

21. I got an error message when I input my Transport Operators Licence Number/Transport Managers CPC Number.

Operators must use valid numbers when completing a Diesel Rebate Claim.

To qualify for a Diesel Rebate the Transport Operator’s Licence Number must be active in the claim period. (with corresponding Transport Managers CPC Number) e.g. Operator applied for and was issued with a Transport Operator’s Licence Number in October 2013. This number is not valid for the Diesel Rebate period 1 July to 30 September 2013 as it was not active in that period.

If you were recently issued with a Transport Operator’s Licence Number and held a valid number during the initial claim period – 01 July 2013 to 30 September 2013 you should populate both numbers when completing a claim in ROS. For currrent/future period the new number may be used.

Back to Top


Print this page