Revenue eBrief No. 165/24

13 June 2024

Mineral Oil Traders’ Excise Licences manual

The Tax and Duty Manual Mineral Oil Traders' Excise Licences Manual has been updated, as follows:

For reference purposes only, links are provided to non-statutory consolidations, maintained by Revenue, of Chapter 1 of Part 2, Finance Act 1999 and the Mineral Oil Tax Regulations 2012.

References to unmanned service stations are revised to unattended service stations.

The Value Added Tax registration threshold referred to in paragraph 2.10 updated to include all of the principal VAT thresholds, additional guidance regarding providers of both goods and services, and links to VAT registration information on the Revenue website.

Where appropriate references included to AccutraceTM Plus; the Euromarker since January 2024.

References to Tax Clearance Certificates updated to reflect eTax Clearance.

Miscellaneous minor corrections and updates.