Mineral Oil Traders

Revenue is giving priority to business programmes and measures that are specifically focused on tackling the illegal trade in mineral oils and have developed a pdf Mineral Oils Strategy (PDF, 156 KB) to address the issue. Measures relating to the Licensing of traders dealing in Auto-Fuel and Marked Fuel included in the Finance Act, 2012 External link will support Revenue in this work. As part of this Strategy, Revenue has been pursuing a more effective oil marker in conjunction with Her Majesty’s Revenue and Customs in the UK.

New Licence Requirements

  • A new Marked Fuel Trader’s Licence will be required by traders who produce, hold, deal in, or deliver marked gas oil or marked kerosene. This new requirement will come into effect from 1st October 2012.
  • An Auto-Fuel Trader’s Licence is required by traders who produce, sell, deliver or deal in, or on, any premises, mineral oil (i.e. hydrocarbon oil, liquefied petroleum gas and substitute fuel) for use for combustion in the engine of a motor vehicle. This new requirement will come into effect from 1st July 2012,
  • Traders who deal in Auto-Fuel products and Marked Fuel products must hold both types of Licence. A separate Licence is required for each premises or place from which a trader operates.

New Monthly Return of Oil Movements (ROM1)

A new Monthly Return of Oil Movements (ROM1) will be introduced from 1 January 2013. The return will require mandatory e-filing by all Licence holders. The return will include opening and closing stock balances and details of purchases and sales for all oil products. The return must be submitted through Revenue’s On-line Service (ROS).

Mineral Oil Tax Parliamentary Questions

Video of ROM1 Return for Forecourt Retailers


Video of ROM1 Return for Mineral Oil Distributors

Publication of Licence holders on the Revenue website

Details of all Auto-Fuel and Marked Fuel Traders' Licences and the address of the licensed premises or place are published on the our website at Excise Licences.

Unlicensed Trading

Traders should be aware that unlicensed trading is an offence and may result in seizure of product, prosecution and court penalties.

Further Information

You can get further information on the new licensing and reporting requirements by contacting us.

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May 2015

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