The information in so far as it is available is set out on the attached table. The income is generated by way of a fee of £110 payable on each individual application for a special exemption, or a club special event. The fee of £110 comprises a court stamp duty of £20 and excise duty of £90, which is collected by the courts on behalf of the Revenue Commissioners.
The fee of £110 is payable when the application for a special exemption or club special event is lodged in the court office. However, the application can be withdrawn at any stage. If the application is withdrawn the applicant will be entitled to a refund of the £110. In addition to applications for special exemptions and club special events, court stamp duty/excise duty is payable on applications for occasional licences, annual dance licences, temporary dance licences, club extensions etc. Court stamp duty is also payable on a myriad of court documents such as civil bills, civil processes, affidavits. Again if the application is withdrawn or the documents not served, the applicant is entitled to a refund of the stamp duty/excise duty paid. While global figures are available for the total refunds of court fees/excise duty for each year it is not possible to identify what proportion of the total refunds refer to applications for special exemptions or club special events.
For this reason the amounts given cannot be taken as the exact revenue from all special exemptions/special club events.