I am informed by the Revenue Commissioners, who are responsible for the collection of mineral oil tax and for tackling the illicit trade in mineral oil products, that their officers are empowered under section 134 and 135 of the Finance Act 2001 to stop vehicles for the purpose of examining and taking fuel samples. The Revenue Commissioners office continually review the sampling procedures and practices employed by Revenue's officers in the course of Revenue as well as multi-agency road checkpoints. Such sampling is carried out in accordance with Revenue's Health and Safety guidelines and international best practice. Revenue officers are all fully trained in oil sampling techniques.
Revenue monitors developments in the motor industry and in the road haulage sector on an ongoing basis and provide appropriately updated sampling equipment for its officers. Where particular technical difficulties are identified with regard to the sampling of newer model vehicles, Revenue's enforcement service procures compatible sampling equipment from the vehicle distributors in question. There are no plans at this time for the introduction of a statutory alternative manufacturer approved sampling regime.