In a significant ruling concerning the regulation of green diesel, the Tax Appeals Commission (TAC) has upheld Revenue’s decision to hit an agricultural contractor with a €1.5 million tax bill.  The case, for which the TAC recently released its decision signed in January, centered on millions of litres of rebated fuel that Revenue alleged were not used for legitimate agricultural purposes. Marked gas oil (MGO)— commonly known as green diesel— is used widely in the agricultural sector, and was at the centre of the recent fuel protests led by farmers, agricultural contractors, and hauliers, after fuel costs soared in the…