Vol. 423 No. 4
76 Mrs. T. Ahearn asked the Minister for Finance if he will outline the expenses involved in retaining an intoxicating liquor licence in circumstances where the holder (details supplied) of such a licence has ceased trading; and if he will make a statement on the matter.
In accordance with the provisions of section 155 of the Finance Act, 1992, holders of spirits retailers' on-licences are liable to an annual excise duty ranging from a minimum of £200, where turnover is under £150,000, up to a maximum of £3,000, where turnover amounts to £1 million or more. However, my colleague, the Minister for Justice, has indicated that, generally speaking, a licensed premises is obliged to open during the licensing year so that the good character of the licensee and the peaceable and orderly conduct of the premises can be attested to. I am further advised that if this is not done, it would be open to the local Garda Superintendent to object to the renewal of the licence. Furthermore, if a licence has expired for more than five years, it is automatically extinguished.
