The holder of a Publican's Licence can extend opening hours by way of an application for a Special Exemption Order. The court fee for such an application is €300. Excise Duty of €110 per application is also payable to Revenue. An application must be made in respect of each occasion as set out below.
Under section 5 of the Intoxicating Liquor Act 1927 (as amended), holders of an on-licence or theatre licence may apply to the District Court for Special Exemption Orders which permit extended opening hours for special occasions. A licensee applying for a Special Exemption Order must serve on the officer in charge of the Garda Síochána for the licensing area concerned a notice of intention to apply for the order at least forty-eight hours before making the application. The District Court may grant the order if it thinks fit to do so having heard the officer concerned but shall not grant an order unless it is satisfied that the special occasion concerned will be conducted in a manner that will not cause undue inconvenience or nuisance to persons residing in the locality or create an undue risk of public disorder there.
Section 5(5) of the 1927 Act provides that a Special Exemption Order shall expire at 2.30 a.m. (1 a.m. where it extends to a Monday that is not a public holiday) unless the court, for stated reasons, grants the order for a shorter period. Section 7 of the Intoxicating Liquor Act 1962 (as amended) allows a further thirty minutes drinking-up time.