The duty of excise called Vehicle Registration Tax is charged and levied on the registration of a vehicle and on declarations of conversions. The tax is due on registration. It may be paid by certain authorised person such as manufacturers, importers Person who register the vehicle, persons who convert it, persons who have in their possession a converted vehicle. The duty of excise depends on […]
General arrangements for excise duty (from 2023) Directive (EU) 2020/262 laying down the general arrangements for excise duty Purpose The directive lays down excise duties on the following goods: energy products and electricity covered by Directive 2003/96/EC (see summary); alcohol and alcohol beverages covered by Directives 92/83/EEC (see summary) and 92/84/EEC; manufactured tobacco covered by Directive 2011/64/EU (see summary). It allows European Union (EU) Member […]
Excise duty on manufactured tobacco Council Directive 2011/64/EU — structure and rates of excise duty applied to manufactured tobacco It lays down general principles and minimum rates of excise duty on manufactured tobacco (i.e. cigarettes, cigars and cigarillos, fine-cut tobacco for rolling cigarettes and other smoking tobacco) across the EU. Rules applying to cigarettes EU countries must apply minimum excise duties to cigarettes whether they […]
Alcoholic product tax applies to beers, wine, spirits, cider, perry and other fermented beverages. The tax rate is dependent on the alcoholic content. Brandy, whisky, gin, vodka and rum and other spirits are subject to a relatively uniform rate. Different rates apply to other fermented beverages which have an alcoholic content which is entirely of fermented origin and does not exceed 15 percent volume or […]
An EU regime applies in respect of the production, processing and holding of excisable products under duty suspension within each state. It also applies to intra Eu movements of excisable products. Excise duty on direct imports into the State of excisable products from outside the EU is payable at import unless the products are removed to a tax warehouse. In the case of excisable products, […]
There are statutory powers of entry on business premises in connection with the enforcement and investigation of a range of Excise offences. Provisions are made in a wide variety of legislation. Generally, there is no power to enter a dwelling without a warrant. There are rights of entry by authorised officers at all reasonable times into premises and places at which bets, liable to betting […]
Holders of licences must have a tax clearance certificate and must not be convicted of any indictable offence under tax law in the previous 10 years. They must satisfy the conditions attaching to the licence. The premises must be secure and suitable for sale and keeping for sale and delivery of mineral oil to the satisfaction of Revenue. Revenue take in consideration compliance with planning […]
Mineral oil tax was brought into effect on 1st January 2000. It replaces the older excise duties on oils which had its origins in the 1930s when custom duties were imposed on imported oil and on domestic produced products. These duties were replaced by import excise duties and a common rate structure was established in 1975. Over time liquid petroleum gas and some other fuels […]
Electricity tax. The Finance Act 2008 provided for an excise duty called electricity tax. It applies to supplies of electricity after 1st October 2008. The supplier pays the tax and makes all relevant returns. The tax is also applicable to a supplier which is situated outside the State. It must make the relevant arrangements with the Revenue for payment and accounting. There are two different […]
Motor tax is charged under the Finance (Excise Duties) (Vehicles) Act 1952 as amended from time to time. The tax applies to mechanically propelled vehicles used in public places. The tax is to be paid annually on licenses taken out by persons who keep the vehicle. Provision may be made for payments for periods of less than a year, including for example half yearly and […]
The traders must account the Revenue Commission in respect of all materials. The Revenue may require the tax to be paid on quantities which have not been accounted for in respect of the amount s of tobacco tax as might reasonably be expected to be charges on tobacco manufactured from such materials. The receipt, manufacture and delivery of unstamped tobacco products, under duty suspension, are […]
Finance Act 2005 is the basis for tax on tobacco products since June 2006. As for other excise type tax, tobacco products tax is paid both by manufacturers and importers. There are provisions for tax suspension for the products within registered warehouses. Tobacco products means cigarettes, cigars, fine-cut tobacco for the rolling of cigarettes and other smoking tobacco, except where such products contain no tobacco […]
There are a range of excise licences applying to the gambling, amusement and the leisure industry. These have a long-standing historical basis. Most of the charges are flat fees. The Finance Act 2002 provides an obligation on the bookmaker to have a licence. The premises itself on which bookmaking is carried out must itself be registered. Bookmakers have on-going obligations to account for and make […]
In addition to the above licences there are a number of intoxicating liquor licences. A flat fee is payable on renewal. In some cases, a District Court certificate or Circuit Court certificate is required. In this case, a formal application may be required with notice to the Garda Síochána, the court’s offices and fire authorities depending on the nature of the application. See generally the […]
The Finance Act 2003 and the Alcohol Products Tax Regulations 2004 modernised excise legislation in relation to alcohol products. The legislation is set within in the parameters of EU legislation including Directive 92/83/EEC. The principal categories of alcohol products are as follows: Spirits cover whiskey, brandy, gin, vodka, rum and other spirituous vodkas with an alcohol base. This includes other alcohol beverage exceeding 22 percent […]