asked the Minister for Finance if he will state the basis or rate on which intoxicating liquor licences for retail consumption on the premises are calculated for (a) six-day and (b) seven-day licences.
Ceisteanna—Questions. Oral Answers. - Intoxicating Liquor Licences.
20.
The duty charged on licences for the sale of intoxicating liquors for consumption on the premises is assessed by reference to the annual value of the premises. The Revenue Commissioners have power to determine the annual value for this purpose subject to the proviso that the annual value so determined shall not exceed the valuation of the premises under the Valuation Acts by more than 20 per cent.
The duty payable annually on a full seven day publican's licence for the sale of all intoxicating liquors on the premises is one half of the annual value.
For premises licensed only for the sale of beer, cider and perry on the premises the annual charge is one-third of the annual value.
These charges are subject to certain minima, ranging from £3 10 0 per annum to £7 10 0 per annum, according to the population of the area and the nature of the licence held.
The duty payable on a licence for the sale of wine on the premises is charged on a scale graduated from £4 10 0 to £12 according to the annual value.
The charge for each of the licences mentioned above, subject to certain exceptions in the case of a wine licence, is reduced by one-seventh where the licence is a six-day or early-closing one and by two-sevenths where it is both a six-day and early-closing licence.
Is it not possible by that method of computation that the licence payable on a six day may in fact be higher than a seven day?
Yes, it is possible.