Apply for refund of Value-Added Tax (VAT) on marine diesel

If you are an unregistered fisher, and wish to claim a refund of VAT on marine diesel, you should make this claim through the eRepayments service.

You can claim this refund on marine diesel that you:

• purchased
• imported from outside the EU.

What do you need to make a claim?

To make your claim through eRepayments, you will need:

• the details of your claim
• a fisher’s licence
• supporting documentation for your claim, including original invoices marked paid in full
• the IBAN and BIC of your bank account.

How to access the service

Register for myAccount, and you can access the eRepayment service using the following steps:

• Click on the ‘Other Services’ section in the ‘My Services’ area of myAccount.
• Click on the ‘e-repayment Claims’ card.

Register for the Revenue Online Service (ROS), and you can access the eRepayment service using the following steps:

• Click on the ‘Other Services’ section in the ‘My Services’ area of ROS.
• Click on the ‘e-repayment Claims’ card.