As you are aware, a repayment of the excise duty on fuel has been a long−standing feature of the Drivers and Passengers with Disabilities Tax Relief Scheme. This repayment was made 12 months in arrears on application to the Revenue Commissioners’ Central Repayments Office (CRO) Monaghan.
The repayment of excise duty on fuel has been replaced by an equivalent Fuel Grant, and, from January 2016, you will be eligible to claim for fuel you used for the period from 1st January 2015 to 31st December 2015. The same claim and payment structure will be in place for subsequent years. We provide some more detail below on the reason the Fuel Grant is being introduced, how you will claim it and how it will be paid to you.
Why is a Fuel Grant being introduced?
ln April 2013, the Court of Justice of the European Union ruled that the repayment of excise duty on the fuel element of the Scheme was incompatible with the EU Energy Tax Directive. As a result of this decision, the repayment of excise duty on fuel was officially discontinued as of 31st December 2014.
The Minister for Finance decided to introduce a Fuel Grant, effective from 1st January 2015, to ensure that no beneficiary of the Scheme lost out as a result of the Court’s decision. The Department of Finance will pay the Fuel Grant.
What are the rates of the Fuel Grant?
The Fuel Grant will be paid at the same rate as the current rates for repayment of excise duty on fuel, and the same annual maximum will apply. This means that the rate for petrol will be €0.59 per litre, the rate for diesel will be €0.48 per litre and the rate for liquefied petroleum gas will be €0.10 per litre. The annual maximum that a driver or passenger may claim will be 2,730 litres and the annual maximum that an organisation may claim will be 4,100 litres per vehicle.
How will I apply for the Fuel Grant?
The Fuel Grant can be applied for online from the 1st January 2016, using Revenue’s new online service myAccount on the Revenue website. This will make the claim process easier as claims can be submitted and processed immediately. Please register as soon as possible online. All you need is your PPS number, mobile or landline number, e−mail address and home address.
If you do not have internet access you can contact the Revenue Commissioners, Forms & Leaflets Section on 1890 306 706 (Monday to Friday) and request a paper form.
How will the Fuel Grant be paid?
The Fuel Grant will be paid directly into your bank account by electronic fund transfer (EFT). You will be asked to provide the details of the bank or other financial institution account into which you wish your Fuel Grant to be paid (the IBAN and BIC codes) as part of the application form. The IBAN and BIC codes can be found on the top right hand side of your bank statement.
When you complete and submit the application form online for the Fuel Grant it will be processed by the Central Repayments Office, Monaghan and will be paid to your bank account by the Department of Finance.
What if I still want to claim for fuel I used before 2015?
If you wish to claim for fuel used up to 31st December 2014 you may still claim the excise repayment. Please use the pdfForm DD3 – Claim for Repayment of Excise Duty on Fuel Used in Motor Vehicles for the Transport of Drivers & Passengers with Disabilities (PDF, 314KB) which is available from the Revenue Commissioners website, or DD4 (Organisations) by contacting the Revenue Commissioners, Forms & Leaflets Section on 1890 306 706 (Monday to Friday).
Send the completed form to:
Central Repayment Office
M:TEK II Building,
article by revenue.ie