Niamh Smyth
Question:89. Deputy Niamh Smyth asked the Minister for Finance if the Revenue Commissioners will grant permission to a business (details supplied) to sell diesel while awaiting approval of the fire officer. [38554/19]
View answerTuesday, 24 September 2019
Questions (89, 116)
Niamh Smyth
Question:116. Deputy Niamh Smyth asked the Minister for Finance if the Revenue Commissioner will grant permission for the sale of diesel at a location (details supplied) while awaiting approval of the fire officer. [38719/19]
View answerWritten answers
I propose to take Questions Nos. 89 and 116 together.
A licence to sell diesel and marked gas oil can be granted in the absence of a ‘Dangerous Substance Licence’ being issued by the Local Authority. However, the licence can only issue where the conditions set down in Section 101 of Finance Act 1999 (as amended) are fully met. This includes a restriction on storing or selling petrol and can also include other specified conditions that Revenue may require.
Revenue wrote to the applicants on 1 March 2019 and again on 30 May 2019 setting out the information required before a licence to sell diesel and marked gas oil can be granted. To date the required level of information has not been provided by the applicants.
Revenue has assured me that the license application will be processed as soon as the required information is provided.