{"id":12033,"date":"2022-06-25T10:38:45","date_gmt":"2022-06-25T10:38:45","guid":{"rendered":"http:\/\/legalblog.ie\/?p=12033"},"modified":"2024-03-08T08:31:52","modified_gmt":"2024-03-08T08:31:52","slug":"liquor-licences","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/liquor-licences\/","title":{"rendered":"Liquor Licences"},"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\/liquor-licences\/#Liquor_Licences\" title=\"Liquor Licences\">Liquor Licences<\/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\/liquor-licences\/#Specialist_Licences\" title=\"Specialist Licences\">Specialist Licences<\/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\/liquor-licences\/#Duty\" title=\"Duty\">Duty<\/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\/liquor-licences\/#Court_Certificate\" title=\"Court Certificate\">Court Certificate<\/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\/liquor-licences\/#No_Court_Certificate\" title=\"No Court Certificate\">No Court Certificate<\/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\/liquor-licences\/#Departmental_Consent\" title=\"Departmental Consent\">Departmental Consent<\/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\/liquor-licences\/#Covid_Reliefs\" title=\"Covid Reliefs\">Covid Reliefs<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Liquor_Licences\"><\/span>Liquor Licences<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>There are a number of intoxicating liquor licences for which a flat fee is payable on renewal.\u00a0 See generally the section in relation to Intoxicating Liquor Law.<\/p>\n<p>In some cases, a District Court certificate or Circuit Court certificate is required.\u00a0 In this case, a formal application may be required with notice to the Garda S\u00edoch\u00e1na, the court\u2019s offices and fire authorities, depending on the nature of the application.<\/p>\n<p>Other types of licences are issued directly by the Revenue in all cases or on renewals.\u00a0 In the latter case, a District Court certificate may be required on transfer or on some significant changed which changes the underlying licence.<\/p>\n<p>There are licences which apply to retail and wholesale providers.\u00a0 They are dealt with generally in a section on intoxicating liquors.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Specialist_Licences\"><\/span>Specialist Licences<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>As well as the common licences, such as a restaurant licence, special restaurant licence, publican&#8217;s licence, and hotel licence, there are a number of other specialist licences.\u00a0 Some are being granted by special legislation for particular venues.\u00a0 They include a national concert hall licence, national conference centre licence, national cultural institutions licence, and national sporting arena licence.<\/p>\n<p>A number of types of licences are granted in connection with passenger vehicles, transport stations and places of assembly, including<\/p>\n<ul>\n<li>an aerodrome licence for airports,<\/li>\n<li>omnibus station licence,<\/li>\n<li>passenger aircraft licence,<\/li>\n<li>\u00a0passenger vessel licence,<\/li>\n<li>railway restaurant car licence,<\/li>\n<li>licences facilitating the sale of intoxicating liquor on board vehicles such as aeroplanes and in bus stations, airports, etc.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Duty\"><\/span>Duty<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>There is a flat rate licence applicable to most retail liquor licences.\u00a0 \u00a0Many excise licences are at flat rates between \u20ac175 and \u20ac630.<\/p>\n<p>A publicans on licence for pubs and hotels are based on turnover. \u00a0At less than \u20ac190,500 turnover, the licence is \u20ac250.\u00a0 This increases steadily up to \u20ac3,805 with a turnover of more than \u20ac1.275 million.<\/p>\n<p>Gaming machine licences, amusement machine licences are annual.\u00a0 Gaming licences carry a fee of \u20ac505 and an amusement machine licence is \u20ac125.<\/p>\n<p>Traders who deal in mineral oils i.e.\u00a0 petrol, fuel et cetera must themselves be licenced.\u00a0 An auto fuel trader&#8217;s licence and market fuel trader&#8217;s licence are \u20ac250 in 2013.<\/p>\n<p>Betting duty is at the rate of 1% of bets, entered by bookmakers.\u00a0 On course and Tote bets are charged at zero.<\/p>\n<p>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.<\/p>\n<p>A tax Clearance Certificate is required for most licences.\u00a0 It will also be necessary to give particulars of the entities\u2019 identity in the case of a company or business name.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Court_Certificate\"><\/span>Court Certificate<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The following types of licences require a court certificate for a new licence.<\/p>\n<ul>\n<li>most publican licences,<\/li>\n<li>most hotel licences,<\/li>\n<li>most off-licences,<\/li>\n<li>special restaurant licence,<\/li>\n<li>wholesaler dealer licence, including beer,<\/li>\n<li>gaming licence.<\/li>\n<\/ul>\n<p>More specifically, the following licences require a court application\u00a0 in the case of a new licence:<\/p>\n<ul>\n<li>Beer &amp;retailer&#8217;s off-licence<\/li>\n<li>Beer retailer&#8217;s off licence<\/li>\n<li>Beer retailer&#8217;s on licence (ordinary)<\/li>\n<li>Cider retailers on licence<\/li>\n<li>Cider Retailer&#8217;s off-licence<\/li>\n<li>Publican&#8217;s licence (6-day &amp; early closing)<\/li>\n<li>Publican&#8217;s licence (6-day)<\/li>\n<li>Publican&#8217;s licence (7-day ordinary)<\/li>\n<li>Publican&#8217;s licence (early closing)<\/li>\n<li>Publican&#8217;s licence (ordinary) holiday camp<\/li>\n<li>Publican&#8217;s licence hotel &#8211; (public bar licence)<\/li>\n<li>Publican&#8217;s licence (ordinary) hotel licence &#8211; (resident&#8217;s bar)<\/li>\n<li>Publican&#8217;s licence (ordinary) hotel &#8211; (public bar)<\/li>\n<li>Publican&#8217;s licence (ordinary) hotel &#8211; (resident&#8217;s bar) (distinction between prior to or after 1902 Act)<\/li>\n<li>Publican&#8217;s licence (ordinary) railway refreshment rooms licence<\/li>\n<li>Publican&#8217;s licence (ordinary) \u2013 theatre<\/li>\n<li>Special restaurant licence<\/li>\n<li>Spirit &amp; beer retailer&#8217;s off licence<\/li>\n<li>Spirit &amp; wine retailer&#8217;s off licence<\/li>\n<li>Spirit Retailer&#8217;s off licence<\/li>\n<li>Spirit, beer &amp; wine retailer&#8217;s off licence<\/li>\n<li>Wholesale dealer in beer<\/li>\n<li>Wholesale dealer in beer &amp; Spirits<\/li>\n<li>Wholesale dealer in Wine<\/li>\n<li>Wholesale dealer in beer, wine and retailer&#8217;s off licence<\/li>\n<li>Wholesale dealer in beer &amp; wine, &amp; wine retailer&#8217;s off licence<\/li>\n<li>Wholesale dealer in beer, retailer of spirits, beer &amp; wine off licence<\/li>\n<li>Wholesale dealer in beer, wine &amp; spirits<\/li>\n<li>Wholesale dealer in beer, wine &amp; spirits, retailer&#8217;s off licence<\/li>\n<li>Wholesale dealer in spirits, beer &amp; beer retailer&#8217;s off licence<\/li>\n<li>Wholesale dealer in spirits &amp; beer, &amp; beer retailer&#8217;s off licence<\/li>\n<li>Wine retailer&#8217;s off licence<\/li>\n<li>Wholesale dealer in beer, spirits &amp; wine &amp; beer\u2019s retailer&#8217;s off licence<\/li>\n<\/ul>\n<p>Music and singing licences are granted by the District Court.\u00a0 A list of upcoming events must be furnished to Revenue.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"No_Court_Certificate\"><\/span>No Court Certificate<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The following do not require a court certificate:<\/p>\n<ul>\n<li>Aerodrome licence<\/li>\n<li>Bookmaker&#8217;s licence<\/li>\n<li>Certificate of registration of bookmaking office<\/li>\n<li>Licence to manufacturing or wholesale chemist or druggist to sell spirits<\/li>\n<li>Manufacturing licence &#8211; brewer<\/li>\n<li>Manufacturing licence &#8211; cider manufacturer<\/li>\n<li>Manufacturer licence &#8211; compounder<\/li>\n<li>Manufacture licence &#8211; spirits distiller<\/li>\n<li>Manufacture licence &#8211; methylated spirits<\/li>\n<li>Manufacturer&#8217;s licence &#8211; rectifier<\/li>\n<li>Manufacturer&#8217;s licence spirits &#8211; sweets manufacturer<\/li>\n<li>Military canteen licence<\/li>\n<li>National Concert Hall licence<\/li>\n<li>National Cultural Institutions licence<\/li>\n<li>National Sporting Arena licence<\/li>\n<li>Omnibus station licence<\/li>\n<li>Passenger aircraft licence<\/li>\n<li>Passenger vessel licence<\/li>\n<li>Publican&#8217;s licence, bog premises<\/li>\n<li>Publican&#8217;s licence (ordinary) greyhound racetrack<\/li>\n<li>Publican&#8217;s licence (ordinary) horse racecourse<\/li>\n<li>Railway restaurant car licence<\/li>\n<li>Wholesaler dealer in spirits<\/li>\n<li>Wholesaler dealer in wine<\/li>\n<li>Sweets retailer&#8217;s on licence (ordinary)<\/li>\n<li>Sweets retailer&#8217;s off licence<\/li>\n<li>Wine retailers on licence<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Departmental_Consent\"><\/span>Departmental Consent<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A range of licences require specific Departmental consent.\u00a0 This includes the following:<\/p>\n<ul>\n<li>military canteen licence &#8211; Department of Defence;<\/li>\n<li>national cultural Institution\u2019s licence &#8211; Minister for Community, Equality and Gaeltacht Affairs;<\/li>\n<li>National sporting arena licence &#8211; Minister for Tourism, Culture and Sport;<\/li>\n<li>Omnibus station licence &#8211; Minister for Transport; bog licence &#8211; Minister for Transport; national conference certificate licence &#8211; Minister for Tourism, Culture and Sports<\/li>\n<li>National conference centre licence is approved by the Minister for Tourism, Culture and Sport.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Covid_Reliefs\"><\/span>Covid Reliefs<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Finance Act 2020<em>\u00a0 <\/em>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\u2019s decision of 28 August 2020 to provide a \u20ac16 million support package for pubs, bars and nightclubs, having recognised the economic impact of COVID-19 on their businesses and assisting with the planning and adaptation for their reopening.<\/p>\n<p>Finance Act 2021 \u00a0waives 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\u2019s decision of 21st July 2021 to provide support to vintners and other licensed premises recognising the economic impact of COVID-19 on their businesses.<\/p>\n<p>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.<\/p>\n<p>Finance Act 2022 <em>\u00a0<\/em>provides for the reduction in excise duty on special exemption orders (SEO\u2019s) announced in Budget 2023. The rate of duty is reduced to \u20ac55 and is applicable to SEO\u2019s granted on and after 28 September 2022.<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-12033\" data-postid=\"12033\" class=\"themify_builder_content themify_builder_content-12033 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Liquor Licences There are a number of intoxicating liquor licences for which a flat fee is payable on renewal.\u00a0 See generally the section in relation to Intoxicating Liquor Law. In some cases, a District Court certificate or Circuit Court certificate is required.\u00a0 In this case, a formal application may be required with notice to the [&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\/12033"}],"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=12033"}],"version-history":[{"count":12,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/12033\/revisions"}],"predecessor-version":[{"id":32714,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/12033\/revisions\/32714"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=12033"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=12033"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=12033"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}