Mineral Oil Traders
Auto Fuel Trader's Licence (AFTL)
Traders must hold a valid Auto Fuel trader's Licence (AFTL) for any premises where they:
- deal in
mineral oil (hydrocarbon oil, liquefied petroleum gas, substitute fuel) for use in the engine of a motor vehicle.
Revenue has specified conditions with which a holder of an Auto-Fuel Trader’s Licence must comply.
Each premises or place from which a trader operates requires a separate licence.
Licence holders must also comply with the provisions of the Mineral Oil Tax Regulations 2012.
Failure to comply with these conditions or any requirement of excise law may result in Revenue action. This action may include the revocation of the licence. In the case of subsequent unlicensed trading, this may include the seizure of product and prosecution.
Applying for an Auto Fuel Trader’s Licence
In order to apply for an AFTL, traders must submit an Application Form to Revenue's National Excise Licence Office (NELO).
Revenue may grant a licence where the applicant:
- has Tax Clearance
- shows that they, or the premises concerned, can satisfy the conditions of the licence
- has not, in the ten years prior to the application, been convicted of an indictable tax offence.
Once NELO receives the completed application form, they will forward a copy to the Revenue office where the premises are located. If the Revenue office approves the application, NELO will issue an Application Notice in order for the applicant to apply for the licence.
Renewing an Auto Fuel Trader's Licence
Traders must apply for a Licence on an annual basis following receipt of an Annual Application Notice from NELO. This notice will issue about seven weeks before the licence is due to expire.
If Revenue is satisfied that the licensee meets any specified Licence Conditions, the licensee may apply for their licence using the Payment Options.
When making a payment, the licensee may be required to declare that they hold one or both of the following:
- Short Certificate of Incorporation
- Certificate of Registration of Business Name.
They will also require Tax Clearance. Revenue systems will automatically check your tax clearance status before issuing the licence.
Where Revenue refuses a licence application, applicants have the right of appeal against the decision. Applicants may appeal the decision through the Tax Appeals Commissioner. These provisions also apply where Revenue has revoked a licence.
Next: Marked Fuel Trader's Licence (MFTL)