Table of Contents
What are Excise licenses?
Excise licenses are unique to the sort of activity being done and are subject to a number of limitations and requirements. Except for Auctioneers Licences (which are handled by local Revenue offices), Revenue’s National Excise Licence Office issues all Excise Licences. An annual charge is imposed on all Excise Licences.
Why do you require an Excise license?
To keep the country running smoothly, the government levies taxes on its residents. Some taxes are levied directly on the taxpayer, while others are imposed indirectly. The government ensures that the entire manufacturing sector is taxed by levying excise duty. These levied tariffs can subsequently be used to regulate the sale of items such as alcohol and narcotics.
Where it is used?
Commercial activity including liquor, bookmaking, gaming and amusements, mineral oil trading, and methylated spirits all require excise licenses.
Benefits of getting Excise licenses
Excise Duty is intended to discourage the consumption or waste of goods that are deemed to be harmful to consumers’ health or to the environment by raising the price of goods. Excise Duty usually applies to alcohol, cigarettes, and some energy items.
Procedure to apply Excise licenses in Ireland
For each license category, the following tables contain basic information about the application form, duty payable, and required supporting documents.
1. Excise licenses require a court certificate.
2. Excise Licences without a Court Certificate
3. Excise Licences for Gaming and Amusement
4. Excise Licence Duty depending on Turnover – Certain Alcohol Licences
5 Excise Licence Duty – Remote Bookmaker’s Licence and Remote Betting Intermediary’s Licence Duty Dependent on Turnover (renewal only) Explanatory Notes on Related Supporting Documents.
Processing of Application
A Court Certificate is required for the following sorts of Excise Licences, which must be obtained before they can be issued. You can fill the application form here.
It is possible to process an application for a new license.
- Almost every sort of publican license is available
- As well as every type of hotel license.
- Wholesale Dealers Licence that includes beer
- Special Restaurant Licence Most sorts of Off Licence
- A gaming license is a document that certifies that a person is capable of participating.
- However, other Excise Licence applicant doesn’t require a court certificate.
Applicants must send a completed application form, as well as the necessary supporting documentation, to the National Excise Licence Office.
The application must be signed
- If a sole trader, the licensee must sign the application;
- If a partnership, one of the partners must sign the application.
- In the event of an incorporated business, the company secretary or a director.
Tax clearance is required for all licensees, as well as, in some situations,
- Short Certificate of Incorporation and a Certificate of Registration of Business Name.
- Before issuing the license, Revenue will run a check on the tax clearance status.
What is the cost of the Excise license?
You can check here.
How long does it take for an excise application to be processed?
Your local Superintendent of An Garda Siocháná and District Court Office will be notified of your application after the completed application and required forms are received at the National Excise Licence Office.
After a statutory period of 30 days has passed, if no objections to the Licence’s issuance have been received, you will receive a First Time Application Notice.
For more details, visit https://www.revenue.ie/
