Diesel rebate after 30 September 2026: what hauliers need to know

The timeline from official sources is:

• 24 March 2026: the Government announced that the maximum DRS repayment would rise from 7.5c to 12c per litre for diesel bought from 1 January to 30 June 2026.
• 1 January to 30 September 2026: Revenue's rates page lists the maximum repayable amount as 12c per litre, with the rate for Q1, Q2 and Q3 2026 set at €0.12.
• 27 August 2026: the Government agreed to extend the enhanced Diesel Rebate Scheme until the end of December 2026, alongside extended fuel excise reductions.
• 30 September 2026: Revenue's rates page states that from 1 October 2026 the maximum amount repayable is 7.5c per litre.
• 6 October 2026: in the Budget 2027 statement, the Minister for Finance referred again to the extension of the enhanced scheme until the end of December 2026, and said temporary fuel excise reductions will remain fully in place until 28 February 2027.

The published Revenue figure and the Government announcements do not line up neatly. The rate for each quarter is set about ten days after the claim period ends, so the confirmed rate for October to December 2026 should appear on Revenue's page in early January 2027. Until then, the safest planning figure is 7.5c.

The DRS repays part of the Mineral Oil Tax paid by qualifying road transport operators. The repayment runs on a sliding scale. There is no repayment when the price of diesel, including VATA tax charged on most goods and services supplied in Ireland, collected by VAT-registered businesses and paid to Revenue., is at or below €1.23 a litre. The maximum repayment applies when the price is €1.43 or over.

To qualify, your company must:

• hold a road haulage or road passenger transport licence that is active in the claim period
• hold a current tax clearance certificate (for licences issued in the State)
• use haulage vehicles with a maximum gross laden weight of at least 7.5 tonnes, or M2 or M3 category passenger vehicles
• buy the diesel in the State, through a Revenue-approved fuel card or as a bulk delivery to your premises

Claims are made through ROS after each quarter ends, within four months of the end of that quarter. For each claim you need vehicle registrations, odometer readings for the start and end of the period, and your fuel card details.

A lower maximum rebate means a higher net fuel cost for every litre bought while prices are above the threshold. It also affects timing. You pay for diesel now and receive the rebate only after you claim and Revenue processes it, so the rebate is a cash-flow item as well as a cost.

There is some offset. The Road Transporters Support Scheme was extended on 13 October 2026 for September and October, with €73 million allocated for licensed hauliers, the own-account sector and commercial coach operators. Payments for those months are processed from the original applications, so no new application is needed. Fuel excise reductions also remain in place until 28 February 2027, with excise then restored in four phases.

1. Budget fuel costs from October on the 7.5c maximum until Revenue confirms the Q4 2026 rate.
2. Submit each quarter's DRS claim promptly through ROSRevenue's online system for businesses and agents to register for taxes, file returns, make payments and manage their tax affairs, including corporation tax, VAT, PAYE and RCT.. A late claim delays cash you are entitled to.
3. Make sure your tax clearance stays current. Without it, you cannot claim.
4. Check that every vehicle and licence notification on ROS is up to date before you claim.
5. Review customer rates and fuel surcharge clauses in your contracts ahead of the phased excise restoration from March 2027.
6. Plan for the quarter when excise rises and the rebate may be lower at the same time.

Our guide to commercial vehicle finance, VAT and BIK covers the tax side of running a fleet, and our page on finance for haulage and logistics explains the types of funding used in the sector.

If fuel costs or slow-paying customers are squeezing cash flow, our lender panel can consider working capital loans and short-term business loans. For new trucks or trailers, see truck, HGV and fleet finance. Welcome Finance is a commercial finance broker, not a lender, and is not regulated by the Central Bank of IrelandIreland's financial regulator and part of the Eurosystem.. We work only with companies registered in Ireland (LTD, DACA type of Irish private company under Part 16 of the Companies Act 2014 that keeps an objects clause in its constitution, limiting what it can do, and uses the suffix DAC., PLCA company type under Part 17 of the Companies Act 2014., ULCA company under Part 19 of the Companies Act 2014 whose members have unlimited liability for its debts.) and are paid commission by lenders. We do not charge your company a fee and never ask for payment upfront.