Mineral Oil Tax warehouse return user guide
Mineral Oil Tax (MOT) warehousekeepers must submit a monthly return of the tax payable on mineral oil removed from the warehouse. This return must be submitted through Revenue’s Online Service (ROS).
The due date for this return is the 15th of the month following that in which the liability arose.
The electronic return consolidates and replaces the old paper based versions of the:
- Mineral Oil Warehouse Warrant (C&E 1108).
- Carbon Charge on Mineral Oil Ex Warehouse Return (MOT CC1).
- Monthly Stock Return (C&E 1122).
The Return of Oil Movements (ROM1) submissions remain separate from the warehouse return. All warehousekeepers must continue to submit ROM1s.
File a Mineral Oil Tax (MOT) warehouse return
The MOT warehouse return service allows warehousekeepers to complete monthly Mineral Oil Tax (MOT) returns online.
What you need to use the service
To use the service, you will need the:
- outstanding filing period
- name and number of each warehouse
- and
- products that the warehouse dealt with.
For each product, you will need:
- the opening balance
- the closing balance
- details of inward movements (imported, duty suspended inwards, produced, stock gains and from operations)
- and
- details of outward movements (exported, MOT remission, duty suspended outwards, stock losses, home consumption, pure biofuel volume and carbon charge remission).
How to access the service
You can access this service through the Revenue Online Service (ROS) by following these steps:
- Click on the 'My Services' section from the ROS main menu.
- In the ‘File a return’ section, select the return type of ‘MOT’ and ‘Warehouse Return’.
You can find further information on:
- how to submit and amend a warehouse return
- and
- when and how to account for MOT liabilities
in the further guidance section of this page.