One of the most exclusive groups in Ireland is that of the boat-owners who pay Mineral Oil Tax on the diesel they use for private pleasure navigation. My own view is that, if you make payment of a tax effectively optional, most people won’t pay it. I have been providing supporting evidence for some time here, here, here and here, from which last I can say that there were 23 law-abiding boat-owners in Ireland last year (and 8816 boats registered on the Shannon, not to mention those based on other waters).
Clearly, this ridiculous system should be abolished: boats using diesel for private pleasure navigation should be forced to use non-marked fuel and pay the full non-rebated rate. Until that happy day comes, those who wish to join the respectable classes can download the return form for 2013 here [PDF]. Mineral Oil Tax on fuel used in 2013 is to be paid by 1 March 2014.