{"id":12030,"date":"2022-06-25T10:23:22","date_gmt":"2022-06-25T10:23:22","guid":{"rendered":"http:\/\/legalblog.ie\/?p=12030"},"modified":"2024-03-08T20:45:15","modified_gmt":"2024-03-08T20:45:15","slug":"alcohol-product-tax","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/alcohol-product-tax\/","title":{"rendered":"Alcohol Products Tax"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalblog.ie\/alcohol-product-tax\/#Products_Covered\" title=\"Products Covered\">Products Covered<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalblog.ie\/alcohol-product-tax\/#Classification\" title=\"Classification\">Classification<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalblog.ie\/alcohol-product-tax\/#Returns\" title=\"Returns\">Returns<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalblog.ie\/alcohol-product-tax\/#Reliefs\" title=\"Reliefs\">Reliefs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalblog.ie\/alcohol-product-tax\/#Payment\" title=\"Payment\">Payment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalblog.ie\/alcohol-product-tax\/#Warehouse_keepers\" title=\"Warehouse keepers\">Warehouse keepers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalblog.ie\/alcohol-product-tax\/#Warehouse_Authorisations\" title=\"Warehouse Authorisations\">Warehouse Authorisations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalblog.ie\/alcohol-product-tax\/#Manufacturing_Licences\" title=\"Manufacturing Licences\">Manufacturing Licences<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalblog.ie\/alcohol-product-tax\/#Similar_and_Equivalent_Licences\" title=\"Similar and Equivalent Licences\">Similar and Equivalent Licences<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legalblog.ie\/alcohol-product-tax\/#Wholesalers_Licence\" title=\"Wholesaler&#8217;s Licence\">Wholesaler&#8217;s Licence<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/legalblog.ie\/alcohol-product-tax\/#Finance_Acts_2013-_2016\" title=\"Finance Acts 2013- 2016\">Finance Acts 2013- 2016<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/legalblog.ie\/alcohol-product-tax\/#Finance_Act_2017_%E2%80%93_2019\" title=\"Finance Act 2017 &#8211; 2019\">Finance Act 2017 &#8211; 2019<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/legalblog.ie\/alcohol-product-tax\/#Finance_Act_2021\" title=\"Finance Act 2021\">Finance Act 2021<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/legalblog.ie\/alcohol-product-tax\/#Finance_Act_2022\" title=\"Finance Act 2022\">Finance Act 2022<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Products_Covered\"><\/span>Products Covered<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Finance Act 2003 and the Alcohol Products Tax Regulations 2004 modernised excise legislation in relation to alcohol products.\u00a0 The legislation is set within the parameters of EU legislation, including Directive 92\/83\/EEC.<\/p>\n<p>The principal categories of alcohol products are as follows:<\/p>\n<ul>\n<li>Spirits cover whiskey, brandy, gin, vodka, rum and other spirituous vodkas with an alcohol base.\u00a0 This includes other alcoholic beverages exceeding 22 per cent volume.<\/li>\n<li>Beer covers beer made from malt exceeding 0.5 percent volume.\u00a0 It includes any beverage exceeding this volume with a mixture of beer and non-alcoholic beverages.<\/li>\n<li>Wine is unfortified grape wine and unfortified beverages with a grape wine base.<\/li>\n<\/ul>\n<p>Other fermented beverages are divided into cider and perry and non-cider and perry.\u00a0 Cider and perry classification is defined to include cider with apple or pear juice added.<\/p>\n<p>Perry with apple or pear juice added is also in the same category.\u00a0 The addition of other fruit juices or fruit flavours to cider or perry is classified as other than cider and perry and subject to different rates.<\/p>\n<p>This category includes mead alcopops, wines with an alcoholic content at least partly of fermented origin, and wines other than grape, such as elderberry wine, strawberry wine, and slow wine. It also covers some fortified products with an upper strength limit of 10 percent volume when still and 13 percent when sparkling. If they do not fall within the above category, they fall into the intermediate category.<\/p>\n<p>Intermediate beverages cover fortified fermented beverages above\u00a0 10 percent when still and 13 percent when sparkling.\u00a0 This encompasses sherry, port and cream liqueurs.\u00a0Other products including new products must be the subject of consultation with the Revenue office or Revenue import office.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Classification\"><\/span>Classification<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Each of beer, wine, other fermented beverages and intermediate beverages are classified under the customs codes and such products are classified as excise products for excise purposes. Various alcoholic products within each excise classification, together with the applicable bases of charge of the tax, are set out in the legislation.<\/p>\n<p>Each classification of alcohol has an excise reference number.\u00a0 This must be used on completion of certain returns by brewers and in records and receipts of both intra-EU imports and imports from outside the EU. Where importers or warehousekeepers have doubts regarding the applicable reference, they may consult with Revenue for clarification and advice.<\/p>\n<p>There are prescribed methods for determining the alcohol strength of products that are set in the regulation.\u00a0 The product strength is declared in the tax returns to one decimal place.\u00a0 There are criteria for calculating the quantities.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Returns\"><\/span>Returns<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A monthly return is required by tax warehouses in which cider or perry are produced.\u00a0 It must cover products delivered from the warehouse for domestic consumption during the month.<\/p>\n<p>Returns must be lodged with the Revenue office monthly. Other alcoholic products are subject to a similar return obligation. Stock returns must also be made monthly in addition to the above returns of home consumption (in the state).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Reliefs\"><\/span>Reliefs<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>There are reliefs for certain alcohol and denatured spirit products which are used for particular purposes.\u00a0 Where alcohol products have been rendered unfit for human consumption, relief is also available.<\/p>\n<p>There is relief from tax in relation to alcohol products produced solely for private consumption on private premises or consumption by the producer, his family or guests.\u00a0 It must not be produced or supplied for consideration.\u00a0 The exemption applies to wine, beer and other fermented beverages with alcohol content which is of fermented origin.<\/p>\n<p>Fifty percent relief is available on the tax at the rate for beer exceeding 2.8 percent volume for beer produced in qualifying microbreweries within the European Union.<\/p>\n<p>Reduced alcohol products tax applies for certain mid-strength beers and mid-strength cider and perry where the alcoholic strength does not exceed 2.85 percent by volume.<\/p>\n<p>There are three strength bands for beers:<\/p>\n<ul>\n<li>5 percent volume to 1.25 percent volume (zero rate).<\/li>\n<li>2 percent volume to 2.8 percent volume.<\/li>\n<li>exceeding 2.8 percent volume.<\/li>\n<\/ul>\n<p>There are two bands for cider and perry:<\/p>\n<ul>\n<li>still and sparkling up to 2.8 percent.<\/li>\n<li>still and sparkling 2.8 percent to 6 percent.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Payment\"><\/span>Payment<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Value added tax and excise alcohol products tax are paid together.<\/p>\n<p>The Revenue Commissioners may permit deferred payment, subject to security as they require.\u00a0 The payment may be deferred to a date not later than the month following that in which the tax is payable.<\/p>\n<p>The legislation sets out in schedules the quantum of tax per volume or unit of quantity of alcohol.\u00a0 Spirits are taxed per litre of alcohol in the spirit.<\/p>\n<p>Beer may be quantified by a number of alternative method.\u00a0 Quantity may be expressed in terms of hectoliter percent per case or tray or similar packaging unit. The quantity may be expressed in terms of bulk litres per standard pallet or consignment.<\/p>\n<p>Wine bottle contents are taken to the nearest 5 millilitres.\u00a0 The tax is expressed per hectolitre of alcohol strength within the relevant bands.<\/p>\n<p>Other fermented beverages tax is calculated in a broadly similar way.\u00a0 The rates commonly vary in the annual budget.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Warehouse_keepers\"><\/span>Warehouse keepers<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Owners or tenants of the relevant premises may apply for authorisation from the revenue as warehousekeepers.\u00a0 The person concerned must demonstrate to the Revenue that the business is carried on with a view to realisation of profits from legitimate trade in excisable products.<\/p>\n<p>They must be registered for VAT, have a tax clearance certificate and hold a relevant excise license for the production and processing of alcohol.\u00a0 They must provide adequate security and be registered with ROS under a particular excise management system.<\/p>\n<p>Revenue must be satisfied, they can achieve the satisfactory levels of control.\u00a0 There must be satisfactory systems of stock control, accounting, management and supervisory control.\u00a0 Premises must comply with health and safety legislation and other regulatory requirements.<\/p>\n<p>The tax warehouse approval may issue in respect to different types of activities.\u00a0 Tax authorization may be given for general storage and distribution warehouses.\u00a0 It may \u00a0be approved for the sole use of the applicant as proprietor warehouse keeper or maybe used by another authorised trader such as his tenant.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Warehouse_Authorisations\"><\/span>Warehouse Authorisations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>An authorisation approval may be given for a facilitation activity.\u00a0 This may apply to traders who store for maturation or are engaged in a special trade, carrying out operations on manufactured goods such as promotional packaging or repackaging.<\/p>\n<p>Traders may be authorized as warehousekeepers to manufacture excisable products. The approval may be limited to particular activities. Revenue may require additional control measures. A financial bond will be required from an approved guarantee society or institution to secure excise duty outstanding and held in the tax warehouse that is moved under duties suspension arrangements.<\/p>\n<p>The authorisation is personal to the warehousekeeper.\u00a0 They may not be transferred.\u00a0 If the ownership is transferred, the new owner must seek approval.<\/p>\n<p>Where the authorised warehousekeeper as a company and there is a change of control, the Revenue must be notified and must approve the underlying controllers.<\/p>\n<p>Authorisations may be revoked for various reasons, including contraventions and failures to comply with conditions and excise law.\u00a0 Where they no longer meet the relevant criteria for registration, the licence may be revoked.<\/p>\n<p>The Revenue must be advised of any changes\u00a0 which are relevant to the conditions of authorisation.\u00a0 Any structural alteration to the warehouse must be approved.<\/p>\n<p>There are appeals available in respect of a refusal of authorization as a warehousekeeper or tax warehouse.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Manufacturing_Licences\"><\/span>Manufacturing Licences<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Finance 1909-1910 Act deals with the grant of manufacturing licenses for intoxicating liquor.\u00a0 A manufacturing license authorizes the manufacture of and wholesaling of dealing in the relevant intoxicating liquor.<\/p>\n<p>Manufacturing without a license in a criminal offence and all goods, vessels and materials used for distilling and brewing are subject to forfeiture.\u00a0 It is an offence to breach terms of the license.\u00a0 In each case there is a fine for each offense.<\/p>\n<p>A distiller is subject to the provisions of the Spirits Act 1880 and must have a license, permit or certificate under that legislation.\u00a0 A manufacturer&#8217;s licence permits wholesale dealing at the premises of manufacture provided that the provision is direct and wholesale.<\/p>\n<p>A distillers licence is an annual license permitting the manufacture of spirit.\u00a0 Excise duty is payable annually.\u00a0 Application is made to the Revenue.\u00a0 Where the applicant is a company, the underlying particulars are required for approval.<\/p>\n<p>A broadly similar procedure exists in relation to annual renewal of rectifier and compounders of spirit&#8217;s licenses as exist in relation to distillers licences above.<\/p>\n<p>A brewer&#8217;s license for production of beer for sale is\u00a0 an annual licence.\u00a0 It permits ale, porter beer, black beer and other beers sold under that description containing more than 2 percent proof of spirit.\u00a0 It is an annual license, \u00a0applied for and granted under the same conditions as \u00a0above.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Similar_and_Equivalent_Licences\"><\/span>Similar and Equivalent Licences<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Equivalent licences are applicable in respect to the manufacture of cider or perry for sale.\u00a0A manufacture of sweets as defined is covered by similar excise license granted under a similar procedure.<\/p>\n<p>There a number of wholesaler licenses provided under the above Acts. Wholesale beer dealer&#8217;s license permit sale of quantities of at least 4-1\/2 gallons or not less than two dozen quart bottles at minimum quantity.<\/p>\n<p>The licence is an annual licence applied for by the Revenue Commissioner. A Tax clearance certificate is required.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Wholesalers_Licence\"><\/span>Wholesaler&#8217;s Licence<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A brewer&#8217;s wholesale dealer license requires a District Court certificate in relation to the character and suitability of the applicant and the premises.\u00a0 The application may be made to the District Court at any time. A court certificate is required for the transfer of the license.\u00a0 A certificate is not necessary for renewal.<\/p>\n<p>The licence is granted by the Revenue on production, where a necessary of the relevant court certificate.<\/p>\n<p>There are no time restrictions on trading hours under a wholesale dealer&#8217;s license.\u00a0 However, the premises is also registered for retail sales, these cover both retail and wholesale sales.-<\/p>\n<p>A wholesaler wine dealer&#8217;s license permits the sale in quantities of at least two gallons or two dozen one dozen reputed quart bottles. The licence is annual and requires a tax clearance certificate.\u00a0 A court certificate is not required to grant or renew the license.<\/p>\n<p>A wholesaler sweet dealer&#8217;s license permits the sale of sweets in quantities of at least two gallons or not less than one dozen reputed quart bottles, but not less.<\/p>\n<p>A court certificate is not required for the grant or renewal of the licence.\u00a0 The license is annual.\u00a0 The licence is attached to the premises as usual for intoxicating liquor licenses.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Finance_Acts_2013-_2016\"><\/span>Finance Acts 2013- 2016<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Finance Act 2013 provides that alcoholic products held for sale on an unlicensed premises may be forfeited where the premise remains unlicensed because the person who should hold a license is not qualified for tax clearance certificate.\u00a0 This is designed to combat the continuation of trade where a person does not address tax arrears and does not hold a license accordingly.<\/p>\n<p>The Finance Act 2014 increases the volume of beer eligible for 50% relief brewed in small breweries.\u00a0 The threshold is now 30,000 hectolitres per annum.<\/p>\n<p>Finance Act 2016 increased the eligibility threshold to 40,000 hectolitres for small breweries to claim 50 per cent relief from alcohol product tax for beer brewed in small breweries.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Finance_Act_2017_%E2%80%93_2019\"><\/span>Finance Act 2017 &#8211; 2019<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Finance Act 2017 introduces the so-called sugar-sweetened drinks tax as of 1st April 2018 subject to a commencement order. It is charged in the first supply of sugar-sweetened drinks made in the state. It applies to drinks with a sugar content of 5 grams or more but less than 8 grams per 100 millilitres at a rate of 20 cent per litre. A second rate applies to drinks with a sugar content of 8 grams or more at 30 cent per litre.<\/p>\n<p>The Finance act 2018 amended the definition of a \u201csugar sweetened drink\u201d to ensure that certain categories of beverages will be subject to sugar sweetened drinks tax where those beverages do not meet a minimum calcium content of 119 milligrams per 100 millilitres. The amendment fulfils the commitment made as part of the formal EU State aid notification process for sugar sweetened drinks tax.<\/p>\n<p>Finance Act 2019 amends section 78A of Chapter 1 of Part 2 of the Finance Act 2003 to provide for an increase to the production threshold for eligibility to claim 50 per cent relief from Alcohol Products Tax for beer brewed in small breweries. The production threshold is raised to 50,000 hectolitres per annum, relief is granted up to 30,000 hectolitres per annum.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Finance_Act_2021\"><\/span>Finance Act 2021<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Finance Act 2021\u00a0 amends Chapter 1 of Part 2 of the Finance Act 2003, to transpose the provisions of Council Directive 2020\/1151 (amending Council Directive 92\/83\/EEC \u2013 \u201cthe Alcohol Structures Directive\u201d, which lays down a harmonised approach to the structures of excise duties on alcohol and alcoholic beverages in the EU) into National law. This includes amendments to the provisions on denatured alcohol and the introduction of new provisions for certifying small producers of alcohol products.<\/p>\n<p>Specifically, the amendments to the denatured alcohol provisions provide clarity to the conditions for the mutual recognition (amongst Member States) of partially denatured alcohol and provide that partially denatured alcohol used for the maintenance and cleaning of the manufacturing equipment is now covered by the exemptions under section 77 of the Act. The new provisions for certifying small producers now require declarations to be made with regard to the status of small producers and their annual production when consigning alcohol products to other Member States.<\/p>\n<p>Finance Act 2021\u00a0 amends section 78A of Chapter 1 of Part 2 of the Finance Act 2003, which provides reduced rates of excise duty on beer produced by small breweries, to extend the scope of the scheme to include qualifying beer imported from Third Countries.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Finance_Act_2022\"><\/span>Finance Act 2022<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Finance Act 2022 <em>\u00a0<\/em>provides for an increase to the production threshold for eligibility to claim relief from alcohol products tax on beer brewed in small breweries. The production threshold is raised to 75,000 hectolitres per annum, the limit on the amount of relief granted remains unchanged at up to 30,000 hectolitres per annum.<\/p>\n<p>The self-certification requirements apply to small independent producers (within the State) of beer, wine, other fermented beverages, intermediate products, and ethyl alcohol who wish to avail themselves of reduced rates in other Member States.<\/p>\n<p>There is an excise relief scheme allowing reduced rates of alcohol products tax on cider and perry produced by small independent producers. This section transposes Article 13a of Council Directive 92\/83\/ EEC (as amended by Council Directive (EU) 2020\/1151) into National law.<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-12030\" data-postid=\"12030\" class=\"themify_builder_content themify_builder_content-12030 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Products Covered The Finance Act 2003 and the Alcohol Products Tax Regulations 2004 modernised excise legislation in relation to alcohol products.\u00a0 The legislation is set within 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[115],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/12030"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=12030"}],"version-history":[{"count":13,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/12030\/revisions"}],"predecessor-version":[{"id":32720,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/12030\/revisions\/32720"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=12030"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=12030"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=12030"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}