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Diesel Rebate Scheme

Overview

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 submit a claim for qualifying diesel purchases to the Revenue Online Service (ROS):

on a quarterly basis
or
within four months of the end of relevant quarterly claim period.

For example:

Claims for January - March 2025 may be claimed between 1 April and 31 July 2025
Claims for April - June 2025 may be claimed between 1 July and 31 October 2025
Claims for July - September 2025 may be claimed between 1 October 2025 and 31 January 2026
Claims for October - December 2025 may be claimed between 1 January and 30 April 2026.

Next: To qualify for the Diesel Rebate Scheme

Published: 27 June 2025 Please rate how useful this page was to you Print this page

Further guidance
- Mineral Oil Tax non-statutory consolidated primary law (December 2023)Mineral Oil Tax non-statutory consolidated primary legislation - December 2023 edition.
- Statutory Instrument (S.I.) No. 231 of 2012 (as amended)Mineral Oil Tax Regulations (S.I. No 231 of 2012) non-statutory consolidation (January 2024)