Mineral Oil Traders

Overview

Every person who either:

  • produces
  • sells
  • deals in
  • keeps for sale or delivery
  • or
  • delivers

any mineral oil (that is, hydrocarbon oil, liquefied petroleum gas and substitute fuel) for use in the engine of a motor vehicle), must hold an Auto Fuel Trader’s Licence (AFTL).

In addition every person who:

  • produces
  • sells
  • deals in
  • keeps for sale or delivery
  • or
  • delivers

any gas oil or kerosene that is liable to a rate lower than the appropriate standard must hold a Marked Fuel Trader’s Licence (MFTL).  

Traders who deal in Auto-Fuel products and Marked Fuel products must hold both types of licence. Each premises or place from which a trader operates requires a separate licence.

The licensing year is from 1 July  to 30 June  annually, and is not proportionate. In other words, for any licence granted for a period shorter than 12 months, the full fee continues to apply.

The excise duty or cost of this licence is €250 each year.

For all movements of mineral oil, all licence holders must complete a mandatory Return of Oil Movements (ROM1). The return must be made  electronically to Revenue using Revenue’s Online Service (ROS).

Legislation requires all holders of an AFTL and/or MFTL to have Tax Clearance.

Revenue systems will automatically check your tax clearance status before issuing the licence.

Details of all licences and the address of the licensed premises or place are available at Excise Licences.

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

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

Next: Auto Fuel Trader's Licence (AFTL)