Liquor Licences
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 section in relation to Intoxicating Liquor Law.
Other types of licences are issued directly by the Revenue in all cases or on renewals. In the latter case, a District Court certificate may be required on transfer or on some significant changed which changes the underlying licence.
There are licences which apply to retail and wholesale providers. They are dealt with generally in a section on intoxicating liquors. As well as the common licences, such as a restaurants licence, special restaurant licence, publican’s licence, hotel licence, there are a number of other specialists licence. Some are being granted by special legislation for particular venues. They include national concert hall licence, national conference centre licence, national cultural institutions licence, national sporting arena licence.
A number of types of licences are granted in connection with passenger vehicles and transport stations and places of assembly including
- an aerodrome licence for airports,
- omnibus station licence,
- passenger aircraft licence,
- passenger vessel licence,
- railway restaurant car licence,
- licences facilitating sale of intoxicating liquor on board vehicles such as airplanes and on in bus stations, airports etc.
There is a flat rate licence applicable to most retail liquor’s licences. Most are at the level of €500.
A publicans on licence for pubs and hotels are based on turnover. At less than €190,500 turnover, the licence is €250. This increases steadily up to €3,805 with a turnover of more than €1.275 million.
Bookmakers, auctioneers, and other excise licences are at flat rates between 175 and €630.
Gaming machine licences, amusement machine licences are annual. Gaming licences carry a fee of €505 and an amusement machine licence is €125.
Traders who deal in mineral oils i.e. petrol, fuel et cetera must themselves be licenced. An auto fuel trader’s licence and market fuel trader’s licence are €250 in 2013.
Betting duty is at the rate of 1% of bets, entered by bookmakers. On course and Tote bets are charged at zero.
Wholesaler licences in relation to intoxicating liquor are generally charged on a flat basis
Wholesalers licence include wholesale dealer in spirits, wholesale dealer in beer, wholesale dealer in wine, wholesaler dealer in spirits of wine.
The following licences require a court certificate.
- most publican licences,
- most hotel licences,
- most off-licences,
- special restaurant licence,
- wholesaler dealer licence including beer,
- gaming licence.
The above applies to new licences.
Retail publican licences are based on turnover as set out above.
A tax Clearance Certificate is required for most licences. It will also be necessary to make — give particulars of the entities’ identification in the case of a company or business name.
The following require a court application for a new licence:
- Beer &retailer’s off licence
- Beer retailer’s off licence
- Beer retailer’s on licence (ordinary)
- Cider retailer’s on licence
- Cider Retailer’s off licence
- Publican’s licence (6-day & early closing)
- Publican’s licence (6-day)
- Publican’s licence (7-day ordinary)
- Publican’s licence (early closing)
- Publican’s licence (ordinary) holiday camp
- Publican’s licence hotel – (public bar licence)
- Publican’s licence (ordinary) hotel licence – (resident’s bar)
- Publican’s licence (ordinary) hotel – (public bar)
- Publican’s licence (ordinary) hotel – (resident’s bar) (distinction between prior to or after 1902 Act)
- Publican’s licence (ordinary) railway refreshment rooms licence
- Publican’s licence (ordinary) – theatre
- Special restaurant licence
- Spirit & beer retailer’s off licence
- Spirit & wine retailer’s off licence
- Spirit Retailer’s off licence
- Spirit, beer & wine retailer’s off licence
- Wholesale dealer in beer
- Wholesale dealer in beer & Spirits
- Wholesale dealer in Wine
- Wholesale dealer in beer, wine and retailer’s off licence
- Wholesale dealer in beer & wine, & wine retailer’s off licence
- Wholesale dealer in beer, retailer of spirits, beer & wine off licence
- Wholesale dealer in beer, wine & spirits
- Wholesale dealer in beer, wine & spirits, retailer’s off licence
- Wholesale dealer in spirits, beer & beer retailer’s off licence
- Wholesale dealer in spirits & beer, & beer retailer’s off licence
- Wine retailer’s off licence
- Wholesale dealer in beer, spirits & wine & beer’s retailer’s off licence
The following do not require a court certificate:
- Aerodrome licence
- Bookmaker’s licence
- Certificate of registration of bookmaking office
- Licence to manufacturing or wholesale chemist or druggist to sell spirits
- Manufacturing licence – brewer
- Manufacturing licence – cider manufacturer
- Manufacturer licence – compounder
- Manufacture licence – spirits distiller
- Manufacture licence – methylated spirits
- Manufacturer’s licence – rectifier
- Manufacturer’s licence spirits – sweets manufacturer
- Military canteen licence
- National concert hall licence
- National cultural institutions licence
- National sporting arena licence
- Omnibus station licence
- Passenger aircraft licence
- Passenger vessel licence
- Publican’s licence, bog premises
- Publican’s licence (ordinary) greyhound racetrack
- Publican’s licence (ordinary) horse racecourse
- Railway restaurant car licence
- Wholesaler dealer in spirits
- Wholesaler dealer in wine
- Sweets retailer’s on licence (ordinary)
- Sweets retailer’s off licence
- Wine retailer’s on licence
A range of licences require specific Departmental consent. This includes the following:
- military canteen licence – Department of Defence;
- national cultural Institution’s licence – Minister for Community, Equality and Gaeltech Affairs;
- National sporting arena licence – Minister for Tourism, Culture and Sport;
- Omnibus station licence – Minister for Transport; bog licence – Minister for Transport; national conference certificate licence – Minister for Tourism, Culture and Sports
- National conference centre licence is approved by the Minister for Tourism, Culture and Sport.
Music and singing licences are granted by the District Court. A list of upcoming events must be furnished to Revenue.
Finance Act 2020 waives the excise duty due on the renewal of certain intoxicating liquor licences in the licensing year 2020/2021. It also waives the excise duty due on the renewal of public dancing licences and certificates of registration of clubs in 2020. This arises from the Government’s decision of the 28 August to provide a €16 million support package for pubs, bars and nightclubs, having recognised the economic impact of COVID-19 on their businesses and to assist with the planning and adaptation for their reopening.
Finance Act 2021 waives the excise duty due on the renewal of certain intoxicating liquor licences for the second consecutive year (i.e. licensing year 2021/2022). This is arising from the Government’s decision of 21st July 2021 to provide support to vintners and other licensed premises recognising the economic impact of COVID-19 on their businesses.
Finance Act 2022 provides for the reduction in excise duty on special exemption orders (SEO’s) announced in Budget 2023. The rate of duty is reduced to €55 and is applicable to SEO’s granted on and after 28 September 2022.
Special Exemption Orders are granted by the District Court to holders of on-licences and permit the sale and consumption of alcohol in licensed premises beyond normal trading hours. For example, nightclubs and late bars require a special exemption order to operate past normal closing time.
Finance Act 2022 amends the Finance Act 2002, which outlines the sum of any bet when calculating for tax purposes. The amount of the bet shall be the unit stake when a bet placed with a bookmaker is wholly or partially on foot of an offer (including a ‘free’ bet). This means that where a person places a free bet, it is taxable at the value of the bet.
The time limits for prosecution of summary offences do not apply where an offence under excise law is triable either on indictment in the Circuit Court or on a summary basis in the District Court. This type of offence is known as a hybrid offence. This amendment applies to proceedings initiated after the coming into operation of this section