Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

I move amendment No. 71:

In page 108, subsection (1)(b), line 1, to delete "and".

This amendment deletes the provision in mineral oil tax law that makes it a criminal offence to purchase petrol or auto diesel from a retailer who does not hold the appropriate mineral oil trader's licence. No prosecutions are taken for this offence because persons who purchase petrol and auto diesel from unlicensed filling stations usually do so without any unlawful intention and are unaware that the filling station is unlicensed. The provisions for the offence under the mineral oil tax law are not otherwise affected.

One pulls in at a filling station in some part of the country with which one is not familiar to fill up the tank. Subsequently, one realises that one filled up with diesel or petrol that was brought in illegally. Under the current law, even though one did not know the fuel was illegitimate, one has committed an offence simply by purchasing it. Prosecutions have not been taken. This amendment tidies up the law by removing this offence.