IPRA has submitted a pre budget submission to the Finance Minister Simon Harris TD. The detail is below;

14th September 2026

Submission to the Minister of Finance ahead of Budget 2026/27


Introduction

The IPRA represents independently owned forecourt retailers across Ireland. Our members operate in every County, providing essential fuel and convenience retail services to urban and rural communities.
The Challenge
Forecourt retailers face four structural pressures threatening sector viability:

  1. Fuel theft (drive-offs) costs members on average €5,000 per station annually (with some reporting up to €40,000), with no mechanism to recover the 39–47% tax element embedded in stolen fuel.
  2. Commercial rates valuations for forecourts are based on turnover (fuel throughput), not profit or margin, resulting in valuations 2–3 times higher than supermarkets (Lidl, Aldi, Tesco) on a per-euro-turnover basis.
  3. The planned reinstatement of fuel duty (November 2026–February 2027) will increase pump prices by 27–32c/L, pushing petrol above €2.10/L and diesel above €2.20/L, at a time when the Government already takes 47–57% of the pump price.
  4. Retail crime, drive-offs, and vandalism impose a severe financial and emotional toll on petrol retailers across Ireland.

OUR FOUR REQUESTS FOR BUDGET 2027


REQUEST 1: REFUND OF DUTY ON STOLEN FUEL
What we seek: A duty refund mechanism for forecourt retailers on fuel stolen from their premises, subject to Garda reporting and Revenue audit trail.
Why: Retailers pay Mineral Oil Tax (MOT) at purchase but cannot recover it when fuel is stolen. For every €2,500 of fuel stolen, €1,250–€1,2750 (petrol) or €925–€950 (diesel) in Excise Duty, Carbon Tax, and levies is irrecoverable.
Impact: Restores fairness; supports Garda reporting; reduces uncontrolled cost pressure on marginal businesses.


REQUEST 2: REFORM OF COMMERCIAL RATES METHODOLOGY
What we seek: Legislative change to align forecourt valuation methodology with mainstream retail (site size/rental evidence, not turnover) and introduce a statutory review mechanism for methodology.
Why: Forecourts are valued on fuel throughput despite operating on 3–5% margins versus 8–12% for grocery retailers. The Valuation Tribunal cannot review methodology, only quantum.
Impact: Ensures equity across retail sectors; reduces anomalous cost burden on independent forecourts.


REQUEST 3: HOLD ON DUTY REINSTATEMENT & WORKING GROUP
What we seek: Pause the scheduled excise restoration (Nov 2026–Feb 2027) and establish a government–Stakeholder Working Group to review the overall tax take, targeting a maximum of one-third (33%) of pump price.
Why: The Government currently takes 47% of the petrol pump price (rising to 50–52% after full reinstatement). Full reinstatement will add 27–32c/L, risking renewed consumer backlash.
Impact: Protects rural households and small businesses; ensures collaborative, evidence-based tax policy.


REQUEST 4: ESTABLISH RETAIL CRIME COMPENSATION FUND & RESTITUTION REFORM
What we seek: Abolition of the ‘court poor/charity box’ in favour of direct victim restitution, redirection of seized criminal assets to retail safety grants and expansion of the Criminal Injuries Compensation Scheme.
Why: assist independent retailers with the financial and emotional toll crime brings on their businesses.
Impact: Will help to keep the doors of independent retailers across Ireland open.

For more information please contact;

Irish Petrol Retailers Association
Unit 11, Woodview Court, Tandy’s Lane, Doddsborough, Lucan, Co. Dublin, K78 VX38
T: 01 210 3894
W: www.ipra.ie
E: office@ipra.ie