Holders of licences must have a tax clearance certificate and must not be convicted of any indictable offence under tax law in the previous 10 years. They must satisfy the conditions attaching to the licence.
The premises must be secure and suitable for sale and keeping for sale and delivery of mineral oil to the satisfaction of Revenue. Revenue take in consideration compliance with planning permission fire safety and HSA regulations. It is prohibited to grant an auto fuel traders licence for selling and dealing in petroleum without a Dangerous Substances Act licence from the local authority.
There must be safe and secure means of access for Revenue officers to all parts of premises. This includes access to all vessels, pumps, lines and meter. All fuels that is dispensed must be accurately measured and the feed must be recorded. There must be compliance with the obligations in respect of accuracy of meters and certification of compliance under the Legal Metrology legislation.
Revenue impose standard conditions and may impose additional conditions for particular circumstances.
Traders are obliged to keep particular records, delivery documents and make returns of oil movements. Records must be kept relating to sales and dealing in products, financing and facilitation of transactions and supplies of goods and services in connection with them. The Revenue may specify the form of records.
Generally normal commercial records will suffice showing details of
- each purchase, sale and delivery
- Details of supplier or in some cases customer VAT number of person to whom it is supplied and details of premises of supply
- records of payments,
- daily measurements of meters,
- volume of oil dispensed.
- aggregate quantities
Mineral oil traders other than authorized warehouse keepers must keep a stock account of each description of mineral oil received and supplied from their premises. Entering into the stock account must be made by noon the following working day. At the end of each month, traders must take an account of all mineral oil held and reconcile the result with this stock account.
Before consigning mineral oil, traders must complete an approved delivery document in three copies. It must include certain details of the transaction. The consigning trader is to retain one copy and give copies two and three to the person in charge of the delivery vehicle.
The person in charge of the delivery vehicle is to retain them during the course of the delivery and give one copy to the person receiving the delivery. He must endorse copy two with details of the quantities delivered and the time and place of delivery.
Where delivery is less than 2000 litres of marked gas oil or marked kerosene to a person other than the mineral oil trader, a single delivery document may be used. The person in charge of the delivery may instead of the copy of the delivery document, provide the person concerned with any other record including the requisite information. Electronic delivery documents are permitted.
There is provision for the returning of oil movements electronically by a licence holder.
There is a mandatory return by all authorized warehouses, distributors and forecourt retailers in respect of each licence including
- opening balance and closing balance by product type,
- inward and outward movements by product type,
- date and quantity invoice,
- aggregate sales by oil product type for domestic customers and
- commercial customers who received that less than 2000 litres.
This is submitted through ROS.
There are on-going conditions attaching to the licences. If a trader is in breach of conditions, a warning letter is issued. Notice of intention to revoke is given. Due process procedure applies, allowing representations to be made The trader is given details of an appeal or procedure which is applicable.
Officers have powers to enforce the legislation. They have powers to seize mineral oil equipment, vessels, pumps et cetera.
Assessments may be made of excise duty due where payment at the appropriate rate has not been made. The notice of assessment sets out the particulars and gives notice of the right of appeal. Interest is due on unpaid excise duty. A contemporaneous VAT assessment may also be made.
Persons holding mineral oil in warehouses must apply and obtain approval of their premises. The warehouse keeper must have appropriate mechanisms to ensure that the warehouse is secured from unauthorised access. If there appears to be any irregularity in respect of oil in the warehouse or particular consignments, the authorised warehouse keep them must notify Revenue immediately.
Mineral oil may only be removed from a mineral oil warehouse on payment of the appropriate tax under a suspension arrangement or where is relief is available under legislation. Movements from warehouse to warehouse are subject to the procedures above with three documents etc.
Authorized warehouse keepers must keep accounts of the mineral oil removed for home consumption. They must keep stock accounts of each movement of oil in and out. They must make returns to Revenue.
Mineral oil traders who are not warehouse keepers must keep records of sales and deliveries in and out, financing or facilitation of transactions and the supply of goods and services received to enable such transactions or activities. The records must have the requisite details mentioned above.
A mineral oil trader who is not an authorized warehouse keeper must keep daily records of meter readings of the volume of mineral oil in vessels and the aggregate quantities of each description of mineral oil supplied in each day in refuelling the fuel tanks of vehicles.
Mineral oil traders who are not authorized warehouse keepers must maintain a stock account of each description of mineral oil in and out, such entries to be made daily.