Revenue eBrief No. 152/25
01 August 2025
Revision of Mineral Oil Traders’ Excise Licences manual.
The Mineral Oil Traders’ Excise Licences Tax and Duty manual has been updated to reflect the current licence conditions for Auto Fuel Traders and for Marked Fuel Traders. The main changes to the TDM are in:
- Section 4 concerning licence conditions. It includes matters previously covered in an Appendix entitled 'AFTL/MFTL Guidelines' that has now been removed;
- Appendix I which sets out the Licence text, including the conditions; and
- Appendix XVII which concerns the AFTL/MFTL application assessment.
Other minor corrections and updates have also been made to the TDM.