Farmers and fishers

How to reclaim Value-Added Tax (VAT) and Mineral Oil Tax on marine diesel

Fishers who are not registered for Value-Added Tax (VAT) may claim repayment of VAT. VAT paid and, or Mineral Oil Tax paid on the purchase or importation of marine diesel can be claimed.

You should make your application for repayment of VAT and Mineral Oil tax on eRepayments.

You must submit applications for repayment of VAT within four years from the end of the taxable period to which the claim relates.

Claims for repayment of Mineral oil Tax are to be made in respect of mineral oil used within a maximum period of one calendar month. The time limit for mineral oil tax claims is four months following the end of the claim period.

Claims lodged outside the prescribed time limit may not be paid, except in exceptional circumstances.

A spreadsheet detailing:

  • the supplier
  • invoice number
  • date
  • and
  • amount of VAT, or number of litres, claimed

must be uploaded in addition to a copy of all invoices on which VAT or Mineral Oil Tax is claimed.

A valid fishing licence for each boat must be on record with the Central Repayments Office, Monaghan. The valid fishing licence must cover the period claimed.