64. Deputy Michael Collins asked the Tánaiste and Minister for Finance the way in which the diesel rebate scheme operates for hauliers the current and projected rebate rates per litre; the basis on which the rebate is calculated, including whether it is linked to the price paid per litre by operators; the timeline for submitting and receiving payments; whether further clarity can be provided to fuel users who report difficulty obtaining accurate information from suppliers; and if he will make a statement on the matter. [37961/26]

The Diesel Rebate Scheme is a State aid which provides qualifying road haulage and passenger transport operators with a partial repayment of Mineral Oil Tax paid on auto-diesel. The scheme operates in accordance with the EU’s Energy Tax Directive, and the General Block Exemption Regulation on State aid. In 2025, almost €40 million was paid out under the scheme, providing targeted support to the road haulage and passenger transport sector.

The scope of the scheme is prescribed in law. Qualifying road haulage and passenger transport operators must hold either a national operator’s licence issued under the Road Traffic and Transport Act 2006, or a European Community licence issued by the competent authority in another Member State. In addition, in the case of road haulage, the auto-diesel must be used in a vehicle with a maximum permissible gross laden weight of not less than 7.5 tonnes. For passenger transport, the vehicle concerned must be classified as a Category M2 or M3 vehicle under Regulation (EU) 2018/858. This includes buses, and minibuses with more than eight seating positions in addition to the driver's seating position. All qualifying criteria must be met to participate in the scheme.

The Diesel Rebate Scheme quarterly repayment period is prescribed in the Mineral Oil Tax Regulations 2012. Repayment claims are submitted to Revenue quarterly in arrears. The current process allows for operators to make their claim, via the Revenue-on-line-system (ROS), from the first day, and up to four months, after each quarter ends.

The repayment rate for a quarterly repayment period is linked to the quarterly average retail price of auto-diesel, based on data from the Central Statistics Office. A partial rebate of MOT is available when the retail price of auto-diesel exceeds €1.23 per litre, inclusive of VAT. Above that price, the repayment rate is calculated on a sliding scale which is capped when the quarterly average price is at or above €1.43 per litre including VAT.

DRS legislation was amended on 24 March 2026 so that the repayment rate cap applicable to Q1 and Q2 2026 repayment periods increases from 7.5 cents per litre to 12 cents per litre. The amendments apply to auto-diesel purchased from 1 January 2026 to 30 June 2026. This means that the revised arrangements will apply to DRS claims in respect of Q1 and Q2 2026 repayment periods.

Detailed information on the DRS, including the list of applicable rates, is available on Revenue’s website linked below: www.revenue.ie/en/companies-and-charities/excise-and-licences/mineral-oil-tax/diesel-rebate-scheme/index.aspx

The website information has been updated to reflect the temporary changes which apply to Q1 and Q2 2026 repayment periods.