I propose to take Questions Nos. 60, 61 and 62 together.
I am informed by the Revenue Commissioners that records are not maintained in such a manner as would enable the information requested by the Deputy in relation to intoxicating liquor licences renewed in the last three licensing years, which were shown as not trading in applications for tax clearance certificates, to be given without the expenditure of an inordinate amount of official time. However, I am informed that the number of such cases is very small.
I am also informed by the Revenue Commissioners that spirit retailers on licences (publicans) are the only intoxicating liquor licences on which the rates of duty are based on the levels of annual turnover of the business to which the licence relates less the amount of turnover of any excluded business activity (i.e. a business activity which is conducted in a part of the licensed premises and which is not related to the sale of alcoholic beverages). The number of spirit retailers on licences which were issued in each of the level of turnover bands for the licensing years 1993-4, 1994-5 and 1995-6 are detailed in Table A.
Table A