Diesel Rebate Scheme
Diesel rebate rates
The quarterly diesel repayment rate is calculated using the national average purchase price. The Central Statistics Office provides this information.
The repayment rate is calculated on a sliding scale basis:
There will be no repayment when the price, including Value-Added Tax (VAT), is at, or below, €1.23 per litre.
From 1 January 2020 to 31 December 2025, the maximum amount repayable was 7.5 cent per litre when the price, including VAT, was €1.43 per litre or over.
From 1 January 2026 to 30 June 2026, the maximum amount repayable is 12 cent per litre when the price, including VAT, is €1.43 per litre or over.
From 1 July 2026, the maximum amount repayable is 7.5 cent per litre when the price, including VAT, is €1.43 per litre or over.
This rate will be set approximately ten days after the end of each claim period.
List of applicable rates for Diesel Rebate repayments
| Year | Quarter | Period | DRS Rate € |
|---|
|
2026
|
1
|
01/01/2026 - 31/03/2026
|
€0.12
|
|
2025
|
4
|
01/10/2025 - 31/12/2025
|
€0.075
|
|
2025
|
3
|
01/07/2025 - 30/09/2025
|
€0.075
|
|
2025
|
2
|
01/04/2025 - 30/06/2025
|
€0.075
|
|
2025
|
1
|
01/01/2025 - 31/03/2025
|
€0.075
|
|
2024
|
4
|
01/10/2024 - 31/12/2024
|
€0.075
|
|
2024
|
3
|
01/07/2024 – 30/09/2024
|
€0.075
|
|
2024
|
2
|
01/04/2024 – 30/06/2024
|
€0.075
|
|
2024
|
1
|
01/01/2024 – 31/03/2024
|
€0.075
|
|
2023
|
4
|
01/10/2023 – 31/12/2023
|
€0.075
|
|
2023
|
3
|
01/07/2023 – 30/09/2023
|
€0.075
|
|
2023
|
2
|
01/04/2023 – 30/06/2023
|
€0.075
|
|
2023
|
1
|
01/01/2023 – 31/03/2023
|
€0.075
|
|
2022
|
4
|
01/10/2022 – 31/12/2022
|
€0.075
|
|
2022
|
3
|
01/07/2022 – 30/09/2022
|
€0.075
|
|
2022
|
2
|
01/04/2022 – 30/06/2022
|
€0.075
|
|
2022
|
1
|
01/01/2022 – 31/03/2022
|
€0.075
|
|
2021
|
4
|
01/10/2021 – 31/12/2021
|
€0.075
|
|
2021
|
3
|
01/07/2021 – 30/09/2021
|
€0.074
|
|
2021
|
2
|
01/04/2021 – 30/06/2021
|
€0.041
|
|
2021
|
1
|
01/01/2021 – 31/03/2021
|
€0.006
|
|
2020
|
4
|
01/10/2020 – 31/12/2020
|
€0.010
|
|
2020
|
3
|
01/07/2020 – 30/09/2020
|
€0.009
|
|
2020
|
2
|
01/04/2020 – 30/06/2020
|
€0.004
|
|
2020
|
1
|
01/01/2020 – 31/03/2020
|
€0.047
|
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