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.