John McGuinness (Carlow-Kilkenny, Fianna Fail)
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328. To ask the Minister for Finance if he will consider allowing the diesel rebate to be paid directly to the Revenue accounts of qualified businesses that may be having short term tax issues, thereby reducing their tax liability, and thus allowing them to conduct business in a competitive manner. [15053/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Diesel Rebate Scheme allows qualifying road haulage and passenger transport operators to claim a partial refund on excise duty paid for diesel used in qualifying vehicles. Qualifying businesses must submit rebate claims within 4 months of the end of each quarterly claim period.

Once a claim is validated and approved for refund, monies are systematically offset against any customer tax liabilities which are available for collection. Where there is a remaining balance following offsets, this will then be refunded to the customer.

Periods which are not available for collection, such as periods where the due date has not yet passed, or periods covered by an instalment arrangement, are not systematically offset. Claimants can, however, submit a request through the ‘MyEnquiries’ service for manual offset against such periods.