Diesel Rebate Scheme

Register – European Community licence holders

If you hold a European Community (EC) issued road transport operator licence, you must register for the Diesel Rebate Scheme (DRS) through the EU Operator Initial Application Form.

Your application must contain:

• the incorporation date
• your country Value-Added Tax (VAT), or tax, number
• an upload of your valid (and in-date) EC licence
• and
• proof of tax compliance in the form of letter(s) from the tax authority of the Member State who issued your operator licence. 

Letter(s) must:

• be dated within three months of application
• and
• declare full current tax compliance for:
  • self-assessment (Income Tax or Corporation Tax)
  • employer’s tax
  • and
  • VAT.

Supporting documentation must be consistent with details provided in your application and must be uploaded with your application in a PDF file.

When your application is approved, you will receive a DRS Tax Registration Number (TRN) by post. You must then register for the Revenue Online Service (ROS) in order to submit a claim. The ROS registration process can take up to three weeks.

Video on completing the initial application form

Notification procedures

Before you submit your initial claim, there are three notification procedures for you to complete:

1. Fuel card notifications

You may only claim a diesel rebate for diesel purchases you have made using a Revenue approved fuel card. Revenue will verify your fuel card purchases with data supplied by your fuel card provider.

You must add your fuel cards to your DRS tax number via ROS before submitting a claim. If your fuel card provider's name and fuel card number are not on the list, please contact your card provider.

To input or amend a fuel card via ROS, you will need:

• your fuel card provider's name
• your fuel card number
• and
• the name or identifier on the card.

Video on completing fuel card notifications

2. EC licence notifications

You must input details of each EC licence via ROS before submitting a claim. You will also need to upload a copy of your valid (and in-date) licence. Vehicle registration documents must also be uploaded on ROS. Only vehicles listed on your EC licence will be considered for repayment under the scheme. You may claim a rebate for diesel used in a vehicle from the date your vehicle is registered to your licence.

Video on completing EC licence notifications

3. Other EU Member States (OMS) vehicle notifications

You must register each vehicle to your DRS tax number via ROS before submitting a claim. You will need:

• your registration number
• the registration date
• the vehicle category
• an upload of vehicle registration documents
• the gross laden weight (in kg)
• and
• the number of passenger seats (if applicable).

Video on completing OMS vehicle notifications

Next: Claim – European Community licence holders