Revenue eBrief No. 127/21
25 June 2021
Mineral Oil Traders Excise Licences Manual
The Mineral Oil Traders Excise Licences Manual has been updated.
- Section 2.1 has been updated in relation to the Marked Fuel Trader's Licence (MFTL) in line with legislation.
- Section 4.6 has been inserted dealing with a new condition on mineral oil licences in relation to the Dangerous Substances (Flammable Liquids and Fuel Retail Stores) Regulations 2019 (S.I. 630 of 2019).
- Section 15 has been updated to include guidance on the making of an assessment of Excise Duty by authorised officers.