The Revenue Commissioners [whom god bless and preserve] and their UK counterparts intend to add a new marker to rebated diesel to make it more difficult for oiks, cads and rotters to pollute the countryside.
If they had any sense, they would abolish rebated diesel altogether and force everybody — including boat-owners — to pay the full rate.
Irish waterways history 
Brian,
Would the following be of relevance in light of the low compliance with the requirement of boat owners to pay the additional fuel duty on an annual basis:
http://www.revenue.ie/en/tax/excise/mineral-oil-traders/reckless-supply.html
It should be, but they don’t seem to bother even calculating how much was sold by waterside fuel suppliers and comparing that with the amount on which duty was paid. bjg