Diesel Rebate Scheme
Overview
The Diesel Rebate Scheme (DRS) came into effect on 1 July 2013.
Revenue will repay some of the mineral oil tax paid by a qualifying road transport operator when the diesel is:
- purchased by your business within the state
- used in the course of your business transport activities
- and
- used in qualifying motor vehicles.
You can make a claim for the auto-diesel purchased during a three month repayment period, from the first day of:
- January
- April
- July
- October.
You must submit your claim on Revenue Online Service (ROS) within four months of the end of relevant quarterly claim periods.
For example, to claim for the DRS period 1 January 2018 to 31 March 2018, you must submit a claim between 1 April and 31 July 2018.
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