Patricia Ryan (Kildare South, Sinn Fein)
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25. To ask the Minister for Finance if he will amend the terms of the diesel rebate scheme to allow beneficiaries to receive deliveries that are smaller than 2,000 litres; and if he will make a statement on the matter. [26610/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Diesel Rebate Scheme (DRS) was introduced in 2013 with the aim of providing support to road haulage and bus transport operators when the retail price of diesel is relatively high. The DRS is provided for in section 99A of Finance Act 1999 and operates on a sliding scale basis, whereby a partial rebate of Mineral Oil Tax (MOT) is available when the retail price of diesel exceeds €1.00 per litre excluding VAT. The repayment rate increases gradually as the retail price increases up to a maximum repayment rate of 7.5 cents per litre which is reached when the average price of diesel, excluding VAT, is €1.16 or more per litre.

A repayment under the DRS may only be made to licensed road haulage and bus transport operators who purchase diesel in the State for use in qualifying motor vehicles. I am advised by Revenue that a condition for repayment under the scheme is that road transport operators must purchase diesel in this State, either as a bulk purchase delivered to them or, for smaller quantities, by means of a Revenue approved fuel card.

The DRS operates on the basis of a bulk purchase being the purchase of diesel by a qualifying road transport operator, where that diesel is delivered, in a quantity exceeding 2,000 litres, to a premises or place that is under the control of a qualifying road transport operator.  I am advised by Revenue that bulk purchases of diesel from licensed mineral oil traders can be verified by reference to these traders’ monthly electronic returns (Return of Mineral Oil Movements-ROM1). Mineral oil traders are required to include details on their ROM1 of sales to commercial customers who receive greater than 2,000 litres per month. The DRS bulk purchase qualifying amount of greater than 2,000 litres is aligned with Revenue’s dataset on commercial oil movements enabling verification of purchases and supplies of diesel on which DRS repayment claims are made.

As outlined above, the scheme also allows claims for the purchase of smaller quantities of fuel purchased by means of a Revenue approved fuel card. Fuel card purchases can also be verified by Revenue as fuel card providers must furnish information about diesel purchases made using the relevant fuel cards. The fuel card and bulk purchase requirements for how diesel is to be purchased are necessary for Revenue’s administration and risk management of the DRS. Therefore, I have no plan to change these arrangements.