Michael Healy-Rae
Ceist:201. Deputy Michael Healy-Rae asked the Minister for Finance his views on a matter (details supplied) regarding a fuel trader's licence; and if he will make a statement on the matter. [38375/12]
Amharc ar fhreagraTuesday, 18 September 2012
Ceisteanna (201)
Freagraí scríofa
I am informed by the Revenue Commissioners that from 1 October this year, anyone who sells or deals in, keeps for sale or delivery, or delivers marked gas oil or marked kerosene must hold a marked fuel trader’s licence in respect of each premises or place in which such mineral oil is sold or dealt in, or kept for sale or delivery. This licence will be issued by Revenue to successful applicants, and will expire on the 30th June next after the date on which it is issued. The licence fee is a flat rate excise duty of €250 imposed by Section 101(10) of the Finance Act 1999 (as amended), irrespective of whether it is for a full year or part of a year. This is the rate that has applied since 2001 to the licence required for traders who sell or deal in, keep for sale or delivery, or deliver auto-fuels.