Diesel Rebate Scheme

To qualify for the Diesel Rebate Scheme

To qualify for inclusion in this Diesel Rebate Scheme (DRS), road transport operators must hold an appropriate road transport licence. This licence must be active in the claim period.

Operators with a licence issued in the Republic of Ireland (ROI) 

• Road haulage operators must hold either a national or international road haulage operator's licence.
• Passenger transport operators must hold either a national road passenger transport operator’s licence or international road passenger transport operator’s licence.
• All operators with a licence issued in this State must hold a current Tax Clearance Certificate.

Operators with a Community Licence issued in other EU Member States (OMS)

• Road haulage operators with a licence issued in an OMS must hold a ‘Community Licence’.
• Passenger transport operators with a licence issued in an OMS must hold a ‘community licence’.
• Operators with a licence issued in an OMS must produce current written proof of  full tax compliance. The tax authority of the OMS who issued the operator licence must provide this proof.

The Brexit transition period ended on 31 December 2020. 

From 1 January 2021, Road haulage and passenger transport operators with a relevant UK transport licence do not hold a 'Community Licence'. Therefore, these operators are no longer eligible for the Diesel Rebate Scheme on or after 1 January 2021.

However, the Protocol on Ireland/Northern Ireland in the UK Withdrawal agreement provides an exception to this.

Established transport operators from Northern Ireland holding the relevant UK transport licence remain eligible for the Diesel Rebate Scheme. These operators are subject to the same requirements for the scheme as established EU road transport operators.

What auto-diesel usage qualifies for the Diesel Rebate Scheme?

For this Diesel Rebate Scheme (DRS) auto-diesel must be:

• purchased by a transport operator in the Republic of Ireland (ROI)
• used in the course of their business transport activities and used in their qualifying motor vehicles.

What vehicles qualify for this scheme?

For this DRS auto-diesel must be used in:

• a road haulage vehicle with a maximum permissible gross laden weight of not less than 7.5 tonnes for road haulage operators
• an M2 or M3 category vehicle for passanger transport operators.

What purchases qualify for this scheme?

• A road transport operator must purchase the auto-diesel in this State (ROI), either as:
  • a bulk purchase delivered to them
  • or
  • by means of a Revenue-approved fuel card.

To be a bulk purchase, the auto-diesel must be:

• an amount greater than 2000 litres 
• supplied by a mineral oil trader with a current auto-fuel trader's licence in this State
• delivered to a premises or place that is under the control of the road transport operator.

You may claim for all diesel purchased within the claim period, even though you may not fully use it all within that period. 

Revenue may request supporting evidence to verify that the auto-diesel was dispensed to and used in a qualifying vehicle. 

What does not qualify for this scheme?

Purchases of auto-diesel, excluding bulk purchases, on account, by cash, credit card or debit card.

Claims by mineral oil traders who have not complied with mineral oil tax law for dealing with, and delivering of, mineral oil.

Next: Register – Licence issued in the Republic of Ireland (ROI)