As of 1st July 2013, repayments are available to qualifying road
transport operators for part of the mineral oil tax paid on the auto-diesel purchased by them for use in the course of business.
The amount of the repayment will vary in accordance with the average price at which auto-diesel is available for purchase during a repayment period. This is calculated in accordance with a sliding scale, whereby the maximum amount repayable is 7.5 cent per litre (when that price is €1.54 per litre or over), and Nil when the price is at or below €1.23 per litre, see table below.
Amount Repayable (per litre)
|Price (VAT Incl)||Price (VAT Excl)||Repayment(cent per litre)|
For this calculation, the average price of auto-diesel will be determined in accordance with data provided by the Central Statistics Office. See full details on the scheme here …