The Diesel Rebate Scheme - EU Operator Application is intended for transport operators that are licensed by EU Member States other than the Republic of Ireland. Operators licensed in the Republic of Ireland should access the Diesel Rebate Scheme via Revenue On-line Services (ROS).
Claims may only be made in respect of auto-diesel that is purchased in the Republic of Ireland from 1 July 2013 by the qualifying road transport operator by means of a fuel card approved for that purpose by Revenue.
To qualify for the repayment, EU Member State road haulage operators must hold an international road haulage operator's licence recognised as a "Community licence" under Regulation (EC) No. 1072/2009.
To qualify for the repayment, EU Member State bus operators must hold an international road passenger operator's licence recognised as a "Community licence" under Regulation (EC) No. 1073/2009.
The auto-diesel must be purchased, for use in the transport operators qualifying vehicles in the course of business transport activities.
The auto-diesel must, in the case of road haulage, be used in a road haulage 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 an M2 or M3 vehicle under the EU "type approval" Directive 2007/46/EC. This includes buses, and minibuses with seating for a minimum of nine passengers.
Operators must have a current tax clearance certificate or equivalent from the EU Member State of their operator licence.
The following information will be required in your application for inclusion in the Diesel Rebate Scheme:
