I am informed by the Revenue Commissioners that tax clearance certificates are required under section 156 of the Finance Act, 1992 for any licence commencing on or after 1 October, 1992 which is a spirits retailer's on-licence, a spirits retailer's off-licence or a wine retailer's on-licence. "Spirits retailer's on-licences" include publican ordinary licences, publican 6-day licences, publican early closing licences, publican 6 day and early closing licences, hotel licences, special restaurant licences, railway refreshment room licences and theatre licences.
In the period 1 January to 31 December, 1991, 13,786 licences were issued for which tax clearance certificates are now required under the new regime and these are categorised as follows: Publicans Licences, 10,214; Hotel Licences, 608; Special Restaurant Licences, 95; Railway Refreshment Room Licences, 6; Theatre Licences, 9; Spirits Retailer's Off-Licences, 339; Wine Retailer's On-Licences, 2,515.
Tax clearance certificates are not required in relation to intoxicating liquor licences issued in respect of Clubs, Greyhound tracks, military canteens and railway refreshment cars. Separate figures are not available for Cash and Carry premises licensed for the sale of intoxicating liquor. Where they hold a spirits retailer's on-licence (publican's licence), a spirits retailer's off-licence or a wine retailer's on-licence, the numbers of such licences are included in the appropriate category shown above.
