Reporting tax evasion (shadow economy activity)

Oil laundering

The Revenue strategy on combatting fuel laundering is based on:

• enhanced supply chain reporting and monitoring system for suppliers and retailers
• the tightening of the fuel licensing regime
• and
• the strengthening of Revenue powers to refuse or revoke licences.

These measures were backed up by robust enforcement action, which intensified following the introduction of Accutrace S10. Such enforcement action includes the use of portable fuel analysers to:

• carry out sampling of fuel both on the roadside
• and
• at the premises of auto fuel licence holder’s.

The random sampling programme and further research on the trends in the oil market are published on our website. It demonstrates that Revenue’s overall strategy is successfully addressing the illicit trade in fuel.

We continue to review our strategy so we may effectively investigate traders involved in suspicious activity. If they are unable to account properly for the source or disposal of product, they face revocation of their licence, tax assessment and, where appropriate, prosecution.

In our efforts to combat shadow economy activity relating to marked oils, Revenue has developed guidelines for mineral oil traders. Suppliers have assured Revenue that they are taking steps to prevent making supplies related to fuel laundering.

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