File a Mineral Oil Tax (MOT) warehouse return

The MOT warehouse return service allows warehousekeepers to complete monthly Mineral Oil Tax (MOT) returns online. The return must be made by the 15th of the month following the month in which the MOT is due.

What you need to use the service

To use the service, you will need the:

  • outstanding filing period
  • name and number of each warehouse
  • 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)
  • 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’.