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

If you are an unregistered fisher, you can 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 International Bank Account Number (IBAN) and Bank Identifier Code (BIC) of your bank account.

How to access the service

You can access the eRepayment service through myAccount, by following these steps:

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

You can access the eRepayment service through the Revenue Online Service (ROS), by following these steps:

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