Overview Most licensing applications are undertaken in the District Court. Major applications, such as the grant of new licences, are made in the Circuit Court. The court grants a declaration entitling the application to a licence. The actual licence must then be applied for to the Revenue Commissioners. Excise duty is payable at set levels on particular licences and other intoxicating liquor orders. Some may […]
Special Restaurant Licence The Intoxicating Liquor Act 1988 allowed for the introduction of a special restaurant licence. This was intended to facilitate a “higher” class dedicated to restaurants, which were them beginning to trade in Ireland. A special restaurant licence holder is allowed to sell intoxicating liquor without extinguishment of another licence. However, more rigorous requirements and conditions are imposed than in respect of restaurant […]
Off-Licences Generally, an off-licence refers to a licence for the sale of intoxicating liquor for consumption off the premises. There are restrictions on alcohol consumption in the vicinity of the premises. An off-licence is not a “shop” for the purpose of the Planning Act’s exempt development regulations. Therefore, planning permission is usually required to change the use of a shop to an off-licence. The ancillary […]
Court Procedure An application for a certificate or declaration for a new on-licence is made to the Circuit Court in the area concerned. The Revenue Commissioners grant it. A court order is required. Notices generally given to superintendent Garda Siochana the District Court office the County Registrar and the fire authority. 21 days’ notice is required save in relation to the fire authority where one […]
Prostitution & Crime The legislation makes it an offence knowingly to permit premises to be the habitual resort of reputed prostitutes whether or not their objective is prostitution. If they remain longer than reasonably necessary for the purpose of obtaining reasonable refreshment, an offence is committed. This is subject on conviction to a class D fine. It is not offence subject to forfeiture of the […]
Licensed Clubs Licensed clubs have many of the privileges of licensed premises. The Registration of Clubs legislation accords a status which is broadly similar to that applicable to a premises which holds an Intoxicating Liquor licence. The licence/club registration is granted by the court and Revenue Commissioners are notified of registration. Premises must be registered under the Registration of Clubs act. Registration is equivalent to […]
GRAI The Gambling Regulatory Authority of Ireland (GRAI) is a new statutory body that will be responsible for the licensing and regulation of gambling services in Ireland. The GRAI will be independent in the performance of its functions. The GRAI has not been established yet. The new regulator will focus on public safety and wellbeing, will cover gambling online and in person, and will have […]
Licensed Amusement Halls Amusement halls and funfairs maybe licensed by the local authority. The provisions only apply where the local authority resolves to adopt a resolution under the Gaming and Lotteries Act. Certain procedures must be followed in order to bring the legislation into force in an area. Gaming at an amusement hall or funfair is not unlawful subject to certain conditions including: Compliance with […]
Garda Licensed Lottery (Pre-2019 Act) Certain lotteries are permitted under licence. Below a specified financial threshold, an application is made to the Superintendent of An Garda Siochana for the area with a right of appeal to the District Court. Above that threshold, an application is made to the District Court. An application to the Superintendent of An Garda Siochana for the area may be made […]
Gaming and Amusement Licencing Gaming and amusement licensing apply to an activity where a machine designed for gaming or amusement is provided for use. Gaming and amusement machines are played for reward or amusement and are usually operated by the insertion of a coin or token. The outcome from the playing of the machine is determined by the action of the machine, the result of […]
Employment Agencies Licence The Employment Agency Act of 1971 provides for the regulation of employment agencies. A person may not carry on the business of an employment agency except under and in accordance with a licence under the Act. An application for a licence is made to the Minister for Enterprise Trade and Employment. An advertisement is to be published in a daily newspaper circulating […]
Gaming At common law, most games were lawful. Certain games are unlawful by statute. Certain games were prohibited under Gaming Acts, including card games and dice-based games, except for backgammon and other games played with gammon tables. Some games are not unlawful by themselves but are unlawful if played in a place kept for playing them. These include card games of chance or chance and […]
Gaming Gaming and wagering contracts are generally void. The legislation provides that a contract to recover money or winnings is unenforceable. No legal action lies to recover money alleged to be won or paid upon a wager or which has been deposited as security for it. A promise to pay a person money in respect of a gambling or waging contract by way of commission, fee […]
2018 Act Many distilleries and breweries, including micro-breweries, are tourist attractions and welcome visitors on guided tours. Under the Licencing Acts, however, unless the owners acquire a pub licence or an off-licence, it is not possible to sell those visitors the product that is made on the premises. The purpose of the 2018 Act is to rectify that situation by permitting the sale by distilleries […]
Notification of Accidents Where any explosion or fire, or any accident involving a substance kept under licence, occurs in or about or in connection with licensed premises and occasions loss of life or injury to person or property, the licensee shall forthwith send to the Minister written notice of the accident and of the loss of life or injury. No person shall, except with the […]
Inspectors The Minister may appoint persons to be inspectors for the purposes of the Dangerous Substances Act and may revoke any such appointment. An inspector shall be furnished with a certificate of appointment and when visiting any premises to which the provisions of the Dangerous Substances Act apply shall, if so required, produce the certificate to the occupier or any other person holding a responsible […]
Licensing Provisions The Minister may at his discretion grant or refuse an application for a licence.The Minister may attach conditions to a licence including conditions as to its expiry or revocation. The Minister may, if he so thinks proper, publish particulars of an application for a licence and invite representations concerning it from interested persons. Issue of licences by local and harbour authorities A local […]
Explosives An “explosive” means a substance of a kind used to produce a practical effect by explosion or a pyrotechnic effect or anything of which that substance is an integral part. The Minister may by order define the composition, quality and character of any explosive, and may classify explosives. No person shall import any explosive except in accordance with a licence granted by the Minister. […]
Offences An exporter or importer who contravenes a provision of the Rotterdam Regulation that applies to him or her shall be guilty of an offence. A manufacturer who contravenes a provision of the Detergents Regulation that applies to him or her shall be guilty of an offence. Where— a distributor, a downstream user, an importer, a manufacturer, a person appointed in accordance with Article 8 […]
Definition “chemical” includes— a chemical, substance, mixture or article within the meaning of the Rotterdam Regulation,] a detergent within the meaning of the Detergents Regulation, a substance, preparation or article within the meaning of the REACH Regulation, a substance, mixture or article within the meaning of the CLP Regulation, and It includes a dangerous substance within the meaning of— Council Directive 96/82/EC of 9 December […]
Appointment of Inspectors A national authority may appoint such and so many persons as it considers appropriate to be inspectors for the purposes of the enforcement of all or any of the relevant chemicals statutory provisions within its relevant area of responsibility. An inspector shall be furnished with a certificate of his or her appointment as an inspector by that national authority. When exercising a […]
Money Laundering Money-laundering is concealing the origin of money representing the proceeds of crime. It is a method by which proceeds of crime are legitimised and concealed. Since the mid-1990s, legislation, most of which has derived from European Union, has been enacted with the purpose of preventing money-laundering. The September 11th 2001 attacks, has led to further legislation, aimed at organised criminals and terrorists. The […]
The Assessment Persons and entities designated under the legislation must carry out a business risk assessment to identify and assess the risks of money laundering and terrorist financing in the context of their business and the services provided. A designated business is to carry out an assessment of the risks of money laundering and terrorist financing involved in carrying out the person’s business. A designated […]
Customer Due Diligence Customer due diligence obligations apply to customers of persons within the scope of the legislation. They apply prior to establishing a business relationship or carrying out an occasional transaction on behalf of the customer. Customer due diligence must be carried out at any time where the risk of money laundering and terrorist financing warrants its application. This is in addition to the […]
Obtaining Information A designated business must obtain information reasonably warranted by the risk of money laundering or terrorist financing on the purpose and intended nature of a business relationship with a customer prior to establishing the relationship. A designated business which is unable to obtain such information, as a result of failure on the part of the customer, shall not provide the service for so […]
Risk Levels The legislation contemplates three levels of customer due diligence reflecting the risk-based approach; standard customer diligence simplified customer due diligence and enhanced customer due diligence. Businesses covered by money-laundering legislation may take the identification and other obligations applicable in a manner and to such extent as reasonably warranted by the lower risks involved in relation to a business relationship or transaction where it […]
Records A designated business shall keep records evidencing the procedures applied, and information obtained, by the designated business in relation to each customer, and each correspondent relationship. The Minister may make regulations in respect of the retention of records. There are penalties applicable for failure to comply. Evidence Retained A designated business shall take the original or a copy of all documents used by the […]
Policies & Procedures A designated business shall adopt policies and procedures in relation to the designated business’s business to prevent and detect money laundering and terrorist financing. A designated business shall ensure that policies, controls and procedures adopted in accordance are approved by senior management and shall keep such policies, controls and procedures under review, in particular when there are changes to the business profile […]
FIU The Financial Intelligence Unit (FIU) is part of the Garda Síochána. The FIU is responsible for receiving and analysing suspicious transaction reports. It may access the beneficial ownership registers and request information from designated businesses, competent authorities, the Revenue Commissioners and the Minister for Employment Affairs and Social Protection in order to carry out its functions. It may provide information to certain bodies where […]
No Anonymous Accounts Anonymous accounts or the provision of anonymous passbooks by credit or financial institutions are prohibited. Financial institutions may not retain anonymous accounts or passbooks that came into existence before the provision came into force. It is an offence to fail to comply. Correspondent A credit institution may not enter into a correspondent banking relationship with another credit institution in a place other […]
Regulators The Minister may prescribe a regulator for a class of designated business. Where there is more than one regulator, they may agree between them that one of them will act as the regulator for that designated business. Such an agreement shall be effective when written notice has been given to the person. The regulators are as follows in the case of a designated business […]
Authorisation of Providers The money laundering legislation provides for the authorisation and registration procedure for persons carrying on the business of a Trust and Company Service Provider, who are not already regulated as members of a designated accountancy body, and who are not a barrister or solicitor, or a credit institution or financial institution. The 3rd Money Laundering Directive provides that trust and company service […]
Information to Authorities A trustee of a trust shall provide any member of the Garda Síochána, the Revenue Commissioners, a regulator or the Criminal Assets Bureau with timely access, on request, to the trust’s beneficial ownership register. They may disclose the information in a beneficial ownership register to any corresponding regulator of another Member State in the event of there being a request made of […]
Trusts Covered The regulations in relation to registers of beneficial ownership and registration of trusts apply to any trust whatsoever established by deed or other declaration in writing and any other arrangement or class of arrangements as may be prescribed. The following trusts and schemes which arise under tax legislation are excluded an occupational pension scheme that is an approved scheme an approved retirement fund […]
Obligation to File in Central Register There are obligations to register the trust in a central register maintained online through a portal maintained by the Revenue Commissioners. Where a trust is administered in more than one Member State or 2 or more of the trustees of a trust reside in different Member States, then in certain circumstances, a certificate that the registration has taken place […]
Unrestricted Access Unrestricted access to beneficial ownership information in the central register The following shall have the right to inspect the central register: a member of the Garda Síochána, not below the rank of inspector; a member of FIU Ireland an officer of the Revenue Commissioners (who is not the Registrar or an assistant registrar), holding a rank not below that of Higher Executive Officer; […]
Companies Offences A company that fails to comply with the beneficial shareholder registration obligations commits an offence and shall be liable on summary conviction, to a class A fine, or on conviction on indictment, to a fine not exceeding €500,000. If the contravention in respect of which a company is convicted of an offence is continued after the conviction, the company shall be guilty of […]