Heather Humphreys (Cavan-Monaghan, Fine Gael)
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57. To ask the Minister for Finance the criteria that hauliers will have to adhere to in order to be eligible for the essential fuel rebate due to come into effect on 1 July 2013; and if he will make a statement on the matter. [21963/13]

Michael Noonan (Limerick City, Fine Gael)
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Provision has been made in this year's Finance Act for the repayment, to qualifying road haulage and bus operators, of part of the mineral oil tax paid on the auto-diesel used by them in the course of business. This relief will apply to purchases made on or after 1st July this year. The amount to be repaid will vary according to a sliding scale, by reference to the price at which auto-diesel is purchased. The maximum amount repayable will be 7.5 cent per litre. To qualify for the repayment, road haulage operators in the State must hold either an international road haulage operator's licence or a national road haulage operator's licence, issued under the Road Traffic and Transport Act 2006. Road haulage operators established in another Member State must hold an equivalent licence recognised under EU law.

Bus operators in the State will be required to hold an international road passenger operator's licence or a national road passenger operator's licence issued under the Road Traffic and Transport Act 2006. Bus operators established in another Member State must hold an equivalent licence recognised under EU law.

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 conform to certain classifications set down in the EU “type approval” Directive. This includes buses and minibuses with seating for a minimum of nine passengers.

I am informed by the Revenue Commissioners who have responsibility for the operation of the repayment scheme that, except where the auto-diesel is purchased in bulk by the qualifying transport operator, payment must be made by means of a fuel card approved by Revenue for that purpose. Revenue will approve a fuel card where the fuel card provider undertakes to provide such information as they require in relation to the fuel card purchases, and continues to act in accordance with that undertaking. The fuel card must be approved before any repayment claim is made in relation to fuel card purchases.

Any operator who claims a repayment, and who is established in the State, must hold a current tax clearance certificate. Any claimant who is established in another Member State must show that he or she is tax compliant in that Member State.

Qualifying road transport operators will be required to register with Revenue before any claim for repayment is submitted. Claims will be made in respect of auto-diesel purchased during a three-month repayment period. Revenue is currently developing the IT systems for submission and processing of repayment claims, with a view to issuing the first repayments before the end of the year. The detail of the requirements for the administration of the scheme, and the Revenue Commissioners regulations to support them, are also in preparation, and there is ongoing consultation with trade interests in that regard.