Tax Appeals Commission determination 27TACD2026 regarding Customs & Excise, VAT & Income Tax, 2026

• Administrative Decision Number: 27TACD2026
• Year: 2026
• Subject Matter: Customs & Excise, VAT & Income Tax
• Respondent: The Revenue Commissioners

1

Between

Appellant

and

The Revenue Commissioners

Respondent

Determination

27TACD2026

2

Contents

Introduction ........................................................................................................................... 3

Background ........................................................................................................................... 3

Legislation and Guidelines .................................................................................................. 20

Evidence ............................................................................................................................. 26

Appellant ......................................................................................................................... 26

Submissions ....................................................................................................................... 36

Appellant ......................................................................................................................... 36

Respondent ..................................................................................................................... 36

Material Facts ..................................................................................................................... 40

Analysis .............................................................................................................................. 41

The burden of proof ......................................................................................................... 41

The legislative framework for ‘mineral oil traders’ ............................................................ 42

The Appellant’s receipt of MGO ....................................................................................... 43

The Appellant’s compliance with the 2012 Regulations ................................................... 48

Satisfaction as to the ‘end use’ of the MGO received by the Appellant ............................ 49

Determination ..................................................................................................................... 53

Notification .......................................................................................................................... 54

Appeal ................................................................................................................................ 54

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Introduction

1. This Determination concerns the appeals to the Tax Appeals Commission (“the

Commission”) of (“the Appellant”) of the following assessments of the

Revenue Commissioners (“the Respondent”):-

(a) an assessment to excise duty in the form of mineral oil tax in the sum of

€1,296,122.73, made on 25 January 2018, relating to the period 28 April 2014 –

23 July 2015;

(b) amended assessments to income tax, made on 20 February 2018, for the years

ending 31 December 2014 and 2015, in the respective sums of €55,360.63 and

€159,303.88; and

(c) an assessment for VAT due in the sum of €54,072, made on 21 March 2018,

relating to the period covering 1 May 2013 – 30 April 2015, arising from the denial

of deductions previously claimed.

2. Hereafter in this Determination these assessments are referred to as “the excise duty

assessment”, “the income tax assessments” and “the VAT assessment”.

3. In relation to the excise duty assessment, the sum assessed arose from the Appellant’s

alleged receipt of 3,440,364 litres of ultra-low sulphur marked gas oil from the fuel supplier

Limited (“A Limited”) in the years 2014 and 2015, and from the

failure of the Appellant to satisfy the Respondent that it used such fuel, or held it for use,

for purposes allowed by law. Ultra-low sulphur marked gas oil, often referred to as ‘green’,

‘marked’ or ‘agricultural’ diesel, is described hereafter by the Commissioner as marked

gas oil (“MGO”).

4. In relation to the income tax assessments, the sums assessed arose from the refusal by

the Respondent of deductions claimed by the Appellant in respect of MGO acquired from

A Limited in the years 2014 and 2015.

5. In relation to the VAT assessment, the sum assessed arose from the Respondent’s

refusal of deductions claimed in respect VAT incurred on purchases of MGO from A

Limited and from another fuel supplier, Oil Limited.

Background

6. The Appellant is a farmer, agricultural contractor and haulier, who at all times relevant to

this appeal owned and operated a farm located in , County

.