The Council of the European Union has initiated a written procedure to adopt a decision authorising Ireland to apply reduced excise duty rates on gas oil used commercially by certain road transport operators, under Article 19 of Directive 2003/96/EC. The Permanent Representatives Committee decided on 22 July 2026 to proceed via written procedure, with member states required to submit their votes by 17h30 on 28 July 2026.
The decision, set out in document 11652/26, would allow Ireland to apply reduced rates of excise duty on gas oil for commercial use by specific categories of road transport operators. Member states must reply with a simple YES or NO to the adoption of the decision, which will be finalised after legal and linguistic review. Any unilateral statements must be submitted alongside the vote, unless already made at Coreper.
The move follows Ireland's request for a derogation under Article 19 of the Energy Taxation Directive, which permits member states to introduce reduced taxation levels for certain energy products for specific policy reasons. The reduced rates are intended to support the competitiveness of Irish road transport operators, particularly those in sectors heavily reliant on diesel fuel. The measure is expected to lower operational costs for eligible businesses, potentially benefiting sectors such as haulage, logistics, and public transport.
If adopted, the decision will have a moderate impact on stakeholders. Irish road transport operators will benefit from reduced fuel costs, improving their competitiveness. However, the measure may reduce excise duty revenues for the Irish government, potentially affecting public finances. The reduced rates could also create a slight competitive advantage for Irish operators over counterparts in other member states, raising concerns about market distortion within the EU single market. Environmental groups may criticise the decision for potentially undermining EU climate goals by maintaining lower fuel taxes, which could discourage a shift to cleaner energy sources.
The written procedure will conclude on 28 July 2026, after which the Council will formally adopt the decision if a qualified majority of member states votes in favour. The decision will then be notified to Ireland and published in the Official Journal of the European Union.