Thomas Pringle (Donegal South West, Independent)
Link to this: Individually | In context | Oireachtas source

191. To ask the Minister for Finance if he will address concerns in relation to the bulk purchase option (details supplied); and if he will make a statement on the matter. [25983/14]

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

This scheme, which I introduced in the Finance Act 2013, provides for a repayment to qualifying road haulage and bus operators, of a part of the mineral oil tax paid on their purchases of auto-diesel for use in the course of business.  In recognition of the risk of abuse of the tax repayment scheme, provision was made for certain restrictions on the means by which the auto-diesel concerned may be purchased.  Purchases in bulk must be made from a licensed mineral oil trader, and delivered, in a quantity exceeding 2,000 litres, to a premises or place that is under the control of that qualifying road transport operator.  This allows Revenue to verify repayment claims on bulk purchases from licensed mineral oil traders by reference to the monthly electronic returns of such supplies that the oil traders are required to make to Revenue.

Purchases by means of a fuel card, approved by Revenue for that purpose, also qualify for repayment and there is no minimum requirement on purchases made in this way.  A fuel card will be approved where Revenue is satisfied that the fuel card provider will supply it with the information required about purchases of auto-diesel by means of that card.  Fuel cards are widely available and are usable across the road network and there are a number of fuel card providers who can supply suitable fuel cards to road 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. I am satisfied that the present arrangements present operators with a reasonable set of options while incorporating necessary safeguards to protect against fraud.