Patrick O'Donovan (Limerick, Fine Gael)
Link to this: Individually | In context | Oireachtas source

139. To ask the Minister for Finance the position regarding a person (details supplied) in County Wexford in respect of the Revenue Commissioners' CG diesel rebate scheme; and if he will make a statement on the matter. [6214/14]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I introduced this scheme under the Finance Act 2013 to provide for a repayment of part of the mineral oil tax paid on the purchase of auto-diesel by qualifying road haulage and bus operators for use in the course of their business. To address the risk of widespread abuse of the scheme, provision was made for certain restrictions on the means by which the auto-diesel concerned may be purchased.  The requirements of the scheme, including those relating to fuel purchases, were explained at length during meetings between Revenue and the IRHA prior to its commencement.  Detailed information on the application of the scheme is published on . 

In accordance with the scheme's legal requirements, in order to qualify for the repayment, the auto-diesel must be purchased by the qualifying road transport operator, either in bulk (a quantity over 2,000 litres), or by means of a fuel card approved by Revenue for that purpose. Purchases in bulk must be made from a licensed mineral oil trader, and delivered, in a quantity exceeding 2000 litres, to a premises or place that is under the control of that qualifying road transport operator.  Bulk purchases from licensed mineral oil traders can be verified by reference to the monthly electronic returns that the oil traders are required to make to Revenue. Revenue will approve a fuel card where it is satisfied that the fuel card provider will supply Revenue with the information required about the purchase of auto-diesel by means of that card.  There are a number of fuel card providers who provide fuel card services for transport operators and fuel retailers.

The purchasing arrangements under the scheme are necessary to enable Revenue to manage repayments to qualifying operators while controlling the risk of fraud. Fuel purchased other than in bulk or through an approved fuel card is not covered by the scheme.