Denis Naughten (Roscommon-South Leitrim, Fine Gael)
Link to this: Individually | In context

Question 62: To ask the Minister for Finance if a new mineral licence must be obtained for a lease when the owner of the filling station has a valid mineral oil licence; and if he will make a statement on the matter. [40453/11]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context

I am advised by the Revenue Commissioners that it is the person who sells, delivers or deals in mineral oil on a premises for use as a propellant, that must be licensed in respect of that premises. Sections 101(1) and 102(1)(d) Finance Act 1999 refer:

Section 101(1), There shall be charged, levied and paid on a licence granted by the Commissioners to be taken out annually by every person who produces, sells, delivers or deals in on any premises any mineral oil, other than additives, for use as a propellant which is chargeable with mineral oil tax, a duty of excise, in this Chapter referred to as the licence duty, in respect of each such premises.

Section 102(1)(d), It shall be an offence under this subsection for a person to produce or sell on, or to deliver from, any premises, or otherwise deal in, any mineral oil, other than additives, for use as a propellant which is chargeable with mineral oil tax unless such person holds a licence granted under section 101 in respect of such mineral oil and in respect of such premises .

Therefore, if a person is licensed to sell mineral oil at a premises, then leases the premises to a tenant, the tenant must obtain a new licence before he/she can sell mineral oil. A licence is a permission to the holder of the same to sell mineral oil, it is not a permission for any other person to sell the oil.