Revenue overstepped powers on licence

The Revenue overstepped its powers of demand for information from a Co Sligo oil supplier in his licence renewal application to sell home and auto fuel and the cheaper Vat-reduced dyed diesel, the High Court decided yesterday.

Mr Justice David Keane’s reserved judgement will significantly restrict the Revenue Commissioners’ ability to insist on the production of information beyond what they “may reasonably require” for the granting of trading licences.

McPartland Oils Limited, of Deep Water Quay, Finisklin, Co Sligo, and its director Damien McPartland, were granted an order quashing the decision of the commissioners refusing the licences.