Marked Fuel Trader’s Licence (From 1st October 2012)
What is a Marked Fuel Trader’s Licence?
From 1st of October 2012, Section 101, of the Finance Act, 1999 (as amended by the Finance Act 2012
) requires all Marked Fuel Traders who produce, sell, deliver or deal in, or keep for sale or delivery, any marked gas oil or marked kerosene to take out a Marked Fuel Trader’s Licence. A seperate Licence is required for each premises or place from which a trader operates.
Conditions attached to a Marked Fuel Trader's Licence.
The Revenue Commissioners, under the provisions of Section 101 of the Finance Act, 1999, have specified conditions, detailed below, with which a holder of a Marked Fuel Trader’s Licence must comply.
- The premises or place in respect of which the person/entity holds a Marked Fuel Trader’s Licence must be secure and suitable for the sale, keeping for sale, delivery or keeping for delivery of the mineral oil to which the Licence relates, to the satisfaction of Revenue.
- The Marked Fuel Trader shall provide safe and secure means of access for Revenue Officers to all parts of the premises or place.
- All fuel dispensed at the premises or place must be dispensed using fuel pumps and meters that accurately measure and record the volume of fuel dispensed.
The Revenue Commissioners are empowered by Section 101 (7) of the Finance Act 1999 to vary the conditions of a Licence at any time.
Licence holders are also required to comply with the provisions of the Mineral Oil Traders Regulations.
Regulations for Mineral Oil Traders
Note: Licence holders should be aware that failure to comply with these conditions or any requirement of excise law in relation to the production, sale or dealing in, keeping or delivery of mineral oil may result in action by Revenue, including revocation of the Licence. In the case of subsequent unlicensed trading, this may include seizure of product and prosecution.
How do I apply for a new Marked Fuel Trader's Licence?
An 
Application Form (PDF, 302 KB) must be submitted to the National Excise Licence Office.
Requirements:
A Licence may be granted where the applicant:
- holds a valid Tax Clearance Certificate
- shows that s/he, or the premises or place concerned can satisfy the conditions that would be specified if a Licence were granted, and
- has not, in the ten years prior to the application, been convicted of an indictable tax offence.
When the completed application form is received in the National Excise Licence Office a copy will be forwarded for approval to the District Revenue Office where your premises is located. If this Application is approved the National Excise Licence Office will issue you with an Application Notice to apply for the Licence.
Licensees who have the necessary documents in their possession and have satisfied Revenue that they meet any specified Licence conditions may apply for their Licence using the Payment Options.
How do I renew a Marked Fuel Trader’s Licence?
You will be required to apply for your Licence on an annual basis. The National Excise Licence Office will send you an Annual Application Notice that will incorporate your Payslip together with a pre-paid envelope approximately three weeks before your Licence is due to expire.
Tax Clearance Certificate
A valid Tax Clearance Certificate in the name of the Licensee will be required to take up the Licence. Please note the Tax Clearance Certificate is not to be submitted with your application.
Requirements
The Licence may be granted where the applicant:
- holds a valid Tax Clearance Certificate
- shows that s/he, or the premises or place concerned can satisfy the conditions that would be specified if a Licence were granted, and
- has not, in the ten years prior to the application, been convicted of an indictable tax offence.
Licensees who have the necessary documents in their possession and have satisfied Revenue that they meet any specified Licence conditions may apply for their Licence using the Payment Options.
Tax Clearance Certificate
A valid Tax Clearance Certificate in the name of the Licensee will be required to take up the Licence.
Licensing Year: 1st July to 30th June (With the exception of this current year, which will be from 1st October 2012 – 30th June 2013)
Please Note: The Licence will expire on 30th June of each year, regardless of the issue date.
For duty payable please see Excise Rates
Appeal Provision
Where a Licence application has been refused, applicants have the right of appeal against the decision and may appeal in accordance with sections 145 and section 146 of the Finance Act 2001. These provisions also apply where a Licence has been revoked. See Appeal Procedure Relating to - Excise Matters (Form C&E 6).
May 2012