Pearse Doherty (Donegal, Sinn Fein)
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53. To ask the Minister for Finance the tax rebate to date to bus and coach operators under the fuel rebate scheme since it was extended to them by rebates to State-owned companies and private companies; and if he will make a statement on the matter. [10983/17]

Michael Noonan (Limerick City, Fine Gael)
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A relief on mineral oil tax paid on auto-diesel purchased within the State by qualifying passenger transport operators, on or after 1st July 2013, was provided for by Section 99A of the Finance Act 1999 (as inserted by Section 51 of the Finance Act 2013). The repayment amount is calculated by reference to a sliding scale based on the average price at which auto-diesel is available for purchase during a repayment period. The maximum relief is 7.5 cents per litre for fuel purchased at €1.54 or over and no relief applies where the purchase price is €1.23 or less.

Repayments under the scheme may be made to licensed passenger transport operators. To qualify for the repayment, passenger transport operators must hold either a national road passenger transport operator's licence or an international road passenger transport operator's licence issued under the Road Traffic and Transport Act 2006. Passenger transport operators with a licence issued in another EU Member State must hold a 'Community Licence' within the meaning of Regulation (EC) No. 1073/2009. Furthermore, the passenger transport vehicle concerned must be classified as an M2 or M3 vehicle under the EU "type approval" Directive 2007/46/EC. This includes buses, and minibuses with seating for a minimum of nine passengers.

Full details on the requirements for qualifying road transport operators in relation to repayments under the scheme are available on Revenue's website at www.revenue.ie/en/tax/excise/diesel-rebate-scheme. A repayment will not be made where, in the case of qualifying road transport operator in the State, the claimant does not hold a current tax clearance certificate. Claimants based in other EU Member States must provide a statement from the tax authority of that Member State that the claimant is tax compliant in that Member State. Repayment is also disallowed in the case of a claimant who is a mineral oil trader, and who has not complied with the requirements set down in mineral oil tax law for dealing in and with, and delivering, mineral oil.

Under the rebate scheme, the total amount refunded to State and privately owned bus and coach operators to date is €7.2m. Due to the small numbers of cases involved and the Revenue Commissioners' obligation to observe the confidentiality of taxpayer information, it is not possible to provide a breakdown of the rebate to State-owned companies and privately owned companies separately.