Dáil Éireann Debate, Wednesday - 10 October 2012
50. Deputy Michael Healy-Rae asked the Minister for Finance the reason there is a standardised price for a wine licence whether the store is large or very small; and if he will make a statement on the matter. [43547/12]
View answerThe Deputy will be aware the rate of excise duty on off-licences was reviewed in the context of the 2008 and 2009 Budgets. The annual excise duty payable on each off-licence was increased from €250 to €500. An off-licence for a shop selling only wine costs €500. An off-licence selling the full range of alcohol products require three licences - spirits, beer and wine. Consequently, outlets who wish to sell wine, beer and spirits must obtain Retailers Off Licences which cost €1,500 per annum. It is the general practice that excise duty on licences to trade are set at one rate and do not differentiate based on the volume or quantity of activity undertaken by the holder of the licence, except in the case of licences for public houses.
