I am advised by the Revenue Commissioners that service stations are obliged to hold an auto fuel trader's licence and/or a marked fuel trader's licence in order to trade in fuel. Traders must apply for a new licence annually and Revenue may refuse to issue a licence or may revoke an existing licence. Revenue began taking action from mid-2011 against service stations that were unlicensed and also against some stations that had failed to adhere to the conditions of their licences. Unlicensed service stations were closed as a result of the seizure of fuel by Revenue or the threat of such seizure. In addition, service stations that had their licences revoked for breaches of licensing conditions were similarly closed as a result of the seizure of fuel or the threat of seizure. In all, over 130 such closures have taken place from mid-2011 to date.
The Commissioners inform me that they maintain a register of auto fuel and marked fuel traders' licences on the Revenue website. The registers are updated monthly. A licence is removed from the register where it is no longer in effect, where it has been revoked, or where it has expired and has not been replaced by a new licence. The list of current valid licences can be accessed by the public at the following links to the relevant webpage.
http://www.revenue.ie/en/tax/excise/mineral-oil-traders/licensed-auto-fuel-traders.xls
http://www.revenue.ie/en/tax/excise/mineral-oil-traders/licensed-marked-fuel-traders.xls
I made provision for the publication of revoked licences in Finance Act 2013 and have been informed by the Commissioners that they will shortly publish a list of persons whose licences have been revoked since enactment of the provision and details of the premises concerned.
Question No. 178 answered with Question No. 173.