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Diesel Rebate Scheme

  1. Overview
  2. To qualify for the Diesel Rebate Scheme
  3. Register – Licence issued in the Republic of Ireland (ROI)
  4. Claim – Licence issued in the Republic of Ireland (ROI)
  5. Register – European Community licence issued in other EU Member States (OMS)
  6. Claim – European Community licence issued in other EU Member States (OMS)
  7. Diesel rebate rates
  8. Information for fuel card providers

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.

Next: To qualify for the Diesel Rebate Scheme

Published: 05 March 2024 Print this page

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