I am advised by the Revenue Commissioners to refer to previous replies to questions on this matter dated the 24th September 2013 (Dáil Question No 39398/13) and the 21st November 2013 (Dáil Question No 49879/13). As outlined in my reply of the 21st November 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.
The Revenue Commissioners wrote to the owner of the vehicle on 5th September 2013, and offered a compromise arrangement to him in relation to the statutory penalty. Whilst the deadline for a 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. While the material supplied by the Deputy has been noted, if the person wishes to avail of the opportunity for a compromise, or provide any additional information, he should now reply to the Commissioners letter of 5 September 2013 as a matter of urgency.