Mineral Oil Traders

Marked Fuel Trader's Licence (MFTL)

Traders must hold a valid Marked Fuel Trader's Licence (MFTL) for any premises where they:

  • produce
  • sell
  • deliver
  • or
  • deal in

any gas oil or kerosene that is liable to a rate lower than the appropriate standard rate.

The Revenue Commissioners have specified conditions with which a holder of a Marked 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 revocation of the licence. In the case of subsequent unlicensed trading, this may include the seizure of product and prosecution.

Applying for a Marked Fuel Trader’s Licence

In order to apply for a MFTL, 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
  • and
  • 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 a Marked 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 issues 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:

  • Duplicate 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.

Appeal provision

Where a licence application has been refused, applicants have the right of appeal against the decision. Applicants may appeal the decision through the Tax Appeals Commission. These provisions also apply where a licence has been revoked.

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