Michael Healy-Rae (Kerry South, Independent)
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59. To ask the Minister for Finance his views on correspondence (details supplied) regarding return of oil movements returns; and if he will make a statement on the matter. [18035/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that they have instituted a comprehensive strategy to tackle fuel laundering, through enhanced supply chain controls, the acquisition of a more effective fuel marker and continued robust enforcement action. The supply chain controls are designed to make it difficult for fuel criminals to source marked fuel for laundering and to get laundered product onto the market. Under these controls, all mineral oil traders and each premises or place used by them, must be licensed by Revenue. A licensed mineral oil trader is obliged to make a monthly return (the ROM1) to Revenue of all fuel transactions at the premises or place licensed and this data is analyzed by Revenue to identify suspicious patterns and anomalies in the supply chain. To allow effective and timely analysis of the large volumes of data contained in the returns, the ROM1 must be submitted electronically, in a format specified by Revenue.

The Commissioners inform me that, in exceptional cases, a licensed mineral oil trader may apply to them for approval to submit his or her ROM1 return in paper format. These applications are determined on the basis of whether the trader can show that he or she could not reasonably be expected to have the capacity to make the return by electronic means. The trader has the right to appeal to the Appeal Commissioners against a refusal by Revenue to make an exception in any particular case.