Dáil Éireann Debate, Thursday - 6 November 2025
201. Deputy Erin McGreehan asked the Minister for Finance the steps his Department has taken to reduce fuel smuggling and enforce compliance with the Windsor Framework's Green Lane; and if he will make a statement on the matter. [60618/25]
View answerThe Windsor Framework established a new set of arrangements for the movement of goods between Great Britain (GB) and Northern Ireland (NI). Goods moved from GB into NI and remaining in NI, under the UK Internal Market Scheme (UKIMS), often called ‘green lane’ goods, are not subject to full international customs requirements. Traders need to be authorised to benefit from providing a simplified data set to move goods, but information is still required to be submitted to HMRC. Goods that are not moved under UKIMS continue to require information as applied for movements into the EU.
The application of the Windsor Framework is a matter for the UK authorities with oversight from the EU monitoring team. Any attempts to intentionally avoid relevant customs and VAT legislation applicable for Northern Ireland and Ireland, under the Windsor Framework and EU-UK Trade and Cooperation Agreement, is a criminal offence. Any non-compliance around movement of goods is taken extremely serious by Revenue, and it will use all powers available to tackle such behaviour including engaging with the UK authorities as appropriate.
Ireland’s excise treatment of fuel is governed by EU law as set out in Directive 2003/96/EC, commonly known as the Energy Tax Directive (ETD). ETD provisions on liquid fuels are transposed into national law in Finance Act 1999 (as amended). Finance Act 1999 provides for the application of excise duty, in the form of Mineral Oil Tax (MOT), to liquid products that are used as motor or heating fuels. MOT comprises a carbon component, or carbon charge, which is usually referred to as carbon tax. MOT also comprises a non-carbon component which is often referred to as “excise” or “fuel excise/tax/duty”. It is important to note that both components of MOT are excise.
Steps taken by Revenue to combat the illegal mineral oils trade, including home heating oils, include the introduction of stringent supply chain controls and reporting requirements, a rigorous programme of risk focused enforcement action and the application of robust legislation. Under Council Directive 95/60/EC of 27 November 1995 on fiscal marking of gas oils and kerosene, all Member States must apply a common fiscal marker, referred to as the Euromarker, to any gas oil and kerosene to which a reduced rate of excise duty applies. Commission Implementing Decision (EU) 2022/197 of 17 January 2022 establishes ACCUTRACE™ PLUS as the common fiscal marker, also known as the Euromarker, in all Member States for gas oil and kerosene delivered for home consumption at a reduced rate of Mineral Oil Tax. Revenue’s compliance activities in this area include roadside sampling of private and commercial vehicles at checkpoints combined with a risk-based, targeted sampling programme based on supply chain reporting obligations for suppliers and retailers.
The tables below outline the number of samples taken, seizures and subsequent prosecutions related to fuel fraud from 2021 to the end October 2025:
|
- |
|
Commercial Oil Seizures |
|
Marked Gas Oil (MGO) Detections |
|
|
Year |
No. Samples Drawn |
No. of seizures |
Quantity seized (litres) |
No. of detections |
No. of vehicles seized in respect of MGO detections |
|
2025* |
16,813 |
7 |
55,787 |
347 |
115 |
|
2024 |
19,965 |
12 |
156,960 |
366 |
109 |
|
2023 |
24,074 |
3 |
1,800 |
395 |
96 |
|
2022 |
37,939 |
13 |
57,793 |
466 |
132 |
|
2021 |
22,787 |
10 |
31,650 |
463 |
104 |
*To end October 2025.
|
- |
Commercial Mineral Oil Prosecutions |
|
Marked Gas Oil Prosecutions |
|
Year |
Summary |
Indictable |
Summary |
|
2025* |
1 |
2 |
40 |
|
2024 |
1 |
Nil |
53 |
|
2023 |
Nil |
1 |
90 |
|
2022 |
2 |
3 |
82 |
|
2021 |
2 |
1 |
72 |
*To end October 2025.
Revenue and An Garda Síochána collaborate very closely in acting against fuel, alcohol and tobacco crime, and also cooperate closely with their counterparts in Northern Ireland, in the framework of the North-South Joint Agency Task Force. This cooperation plays a key role in targeting the organised crime groups who operate across jurisdictions and are responsible for much of this criminality. Those who facilitate this activity should be aware that they are funding serious organised criminal activity.
I am assured by Revenue that combatting the threat which illegal cross-border trade and smuggling, including that in fuel products, poses to legitimate businesses, consumers and the Exchequer continues to be a priority. I am further assured that Revenue is very conscious of the resourcefulness of those involved and remains vigilant for, and ready to respond to, any new developments in these areas.
