FROM THE OFFICE OF
WWW.EXPORTANDFREIGHT.COM
John Martin RHA Policy Manager for Northern Ireland.
RHA LOBBYING INFLUENCES IRELAND TO RE-INSTATE ROAD FUEL EXCISE REBATE SCHEME The RHA on behalf of its International members have been actively lobbying Local Executive Ministers, Central Government in Westminster, HMRC, contacts within the European Commission and the Irish Government to re-instate the road fuel TIPP/TIPCE excise reclaim scheme for NI hauliers. We held several meetings with the relevant Government Departments and were supported by hauliers affected by the loss of access to the scheme. We also had additional support from Jonathan Walsh, Fortior Insight https://fortiorinsight.com/ and Mark McConkey from AS24 Total https://www.as24.com/en, both of whom are working with businesses in the haulage industry. As a consequence of the UK leaving the EU on the 31st December 2020, hauliers who undertake international road transport and purchase road fuel in a number of EU states, are no longer able to reclaim TIPP/TIPCE (An excise duty on fuel purchased in certain EU Countries). This domestic consumption excise tax levied by certain EU states on petroleum products (TIPCE) (formerly known as TIPP) is a tax on fuel
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and energy products, framed around Directive 2003/96/EC and various other legal statutes. The levy rate per litre is calculated on the basis of the volume sold. The amount of duty is determined by each country yearly, and hauliers are able to obtain a partial refund of the excise duty paid. The eligibility criteria to qualify for the rebates included: - The company must be a private or public company subject to commercial law. - The company must be established in the European Union. - The vehicle must be used exclusively for the road transport of goods. - The company must own or lease the vehicle with a leasing or rental contract of over 2 years. - Vehicles of at least 7.5 tonnes maximum authorised payload/
gross vehicle weight - Vehicle registered in a country that is a member of the European community. - Vehicle authorised to travel on the road. - Vehicle intended to transport goods and thus equipped with equipment such as dumpster, trailer, loading platform, tank or container attachment. - Vehicle was purchased and invoiced in a participating EU country. - The fuel was consumed within the half-year period for which the request is filed. - For all travel within the EU as well as in third countries.
Stiff Competition Northern Irish Hauliers face stiff competition from Irish hauliers for contracts to or from mainland Europe and the potential loss of
access to this tax rebate scheme would have a serious impact on their business model and ultimately, impact on their financial viability. It appears that the loss of access to this scheme for NI hauliers, and the significant impact it would have, went under the radar of both the Local Executive and Central Government. Given that, in effect there is still a land border on the Island of Ireland for issues such as this, a case was made to the Irish Government via the North/ South Ministerial Council and to HMRC in the UK Government to highlight our concerns and to ensure proper cognisance was given to this issue to ensure fair competition and a level playing field for road transport on the island of Ireland and under the NI Protocol. After a number of engagements, the Irish Government appear to have agreed to re-instate the scheme for qualifying NI hauliers who purchase road fuel in Ireland. This is a significant achievement as it both enables NI hauliers who purchase fuel in Ireland to reclaim the excise duty, but it also sets a
