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Revenue Commissioners

Dáil Éireann Debate, Wednesday - 1 May 2024

Wednesday, 1 May 2024

Questions (118, 119, 120, 121, 122)

Paul Kehoe

Question:

118. Deputy Paul Kehoe asked the Minister for Finance further to section 39 of the Liquor Act 2000, which states that the recipient of a certificate of transfer must present this to the Revenue Commissioners within twelve months of obtaining same in order that the application for a liquor licence can be processed by the Revenue Commissioners, the reason for having a twelve months' time limit on the presentation of the certificate of transfer to Revenue Commissioners; and if he will make a statement on the matter. [19749/24]

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Paul Kehoe

Question:

119. Deputy Paul Kehoe asked the Minister for Finance further to section 39 of the Liquor Act 2000, if the certificate of transfer is presented to the Revenue Commissioners within the respective twelve months, how long the Revenue Commissioners have to process the application and issue a valid liquor licence; and if he will make a statement on the matter. [19750/24]

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Paul Kehoe

Question:

120. Deputy Paul Kehoe asked the Minister for Finance if it is legal for a premises to continue to trade on a certificate of transfer; if so, how long is it legal to do so; and if he will make a statement on the matter. [19751/24]

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Paul Kehoe

Question:

121. Deputy Paul Kehoe asked the Minister for Finance if the Revenue Commissioners do not issue a liquor licence within twelve months of the expiry of the previous licence from which the certificate of transfer was derived, if it is legal for the licence applicant to continue trading indefinitely, for example for over two years on a certificate of transfer if Revenue Commissioners have not issued a liquor licence to that premises; and if he will make a statement on the matter. [19753/24]

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Paul Kehoe

Question:

122. Deputy Paul Kehoe asked the Minister for Finance for how long it is legal to trade on a certificate of transfer before a liquor licence is issued by the Revenue Commissioners; and if he will make a statement on the matter. [19755/24]

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Written answers

I propose to take Questions Nos. 118, 119, 120, 121 and 122 together.

Issuing of a licence, following submission of a certificate of transfer to Revenue, is usually a quick process but can be delayed where further information is required from the court. There is no expiry date specified in current legislation for the certificate of transfer.

An ad-interim transfer (temporary transfer) of the licence, endorsed by the courts, allows a new trader to operate on the existing licence until the annual licensing courts, which take place in September. The new trader must then make an application to the September licensing court to transfer the licence into their own name. Once the certificate of transfer/confirmation of transfer is issued by the court, the role of Revenue is limited to requesting the statutory additional proofs from the named applicant and issuing the licence. Revenue operates under court instruction and are not in a position to comment on how long it is legal for a premises to trade on a certificate of transfer in circumstances where the certificate of transfer and associated trader are still the subject of court proceedings after the certificate has been submitted to Revenue and also where this period exceeds the twelve-month period specified in legislation.

A licence is considered lapsed where it is not renewed by the licence holder during the term of the licensing period 1 October to 30 September. In cases where Revenue receives a court certificate transferring the licence to a new licensee, the licence of the previous licensee is not considered as lapsed. Once the new licensee takes out their licence, it would be deemed lapsed if it was not renewed during the following licensing period.

I am advised by Revenue that the functions relating to the licensing of publicans are divided between the courts and Revenue under the Intoxicating Liquor Acts. Where a person is applying for the transfer of an existing licence the applicant must obtain a Certificate of Transfer from the court before the Revenue Commissioners can issue a licence. Once a Certificate of Transfer is issued by the court, the role of Revenue is limited to requesting the statutory additional proofs from the named applicant and issuing the licence where these are provided by the applicant and the relevant fee is paid. Current legislation, Section 39 of the Intoxicating Liquor Act, 2000 provides that a certificate of transfer of the Circuit Court or of the District Court entitling the named person to a licence shall not be acted on by Revenue unless the certificate is presented to them within twelve months of the date on which it was issued by the court.

Question No. 119 answered with Question No. 118.
Question No. 120 answered with Question No. 118.
Question No. 121 answered with Question No. 118.
Question No. 122 answered with Question No. 118.
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