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.
Amount Repayable
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) |
| 1.54 | 1.25 | 7.5 |
| 1.50 | 1.22 | 6.6 |
| 1.45 | 1.18 | 5.4 |
| 1.40 | 1.14 | 4.2 |
| 1.35 | 1.10 | 3. |
| 1.30 | 1.06 | 1.8 |
| 1.27 | 1.03 | 0.9 |
| 1.23 | 1.00 | 0 |
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 …
