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. The due date for this return is the 15th of the month following that in which the liability arose.

Since the February 2017 return period, you must submit mineral oil warehouse returns electronically through the Revenue Online Service (ROS).

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.

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.