I am advised by the Revenue Commissioners that on 23 August 2013 their officers detected marked gas oil in the relevant vehicle. The Commissioners note that the notification of the transfer of ownership of the vehicle with effect from 20 August 2013 was not submitted to the Department of Transport until 7 October 2013. The Commissioners are satisfied that an offence under Mineral Oil Tax legislation may have occurred, and as a consequence, the question of the institution of criminal proceedings in the matter is currently under consideration.
It should be noted, however, that the Commissioners wrote to the owner of the vehicle concerned on 5 September, 2013 and offered a compromise penalty arrangement to them in relation to the statutory penalty that otherwise might apply. A reply to that letter has not been received. While the deadline for the receipt of a reply of 5 October 2013, as outlined in that letter, has now passed, the Commissioners are nonetheless still prepared to offer the person concerned the opportunity of agreeing to a compromise penalty arrangement. If the person wishes to avail of this opportunity, or provide any additional information, they should now reply to the Commissioners’ letter of 5 September 2013 without further delay.
