I am informed by the Revenue Commissioners that a person wishing to set up a craft brewery must first obtain Revenue approval as an authorised manufacturer and warehouse keeper. In addition the Revenue Commissioners must also grant the person concerned a manufacturer’s licence. Such a person can apply to the National Excise Licence Office for this authorisation and licence. The current excise duty for a manufacturer’s licence is €500. The applicant is also required to hold a valid Tax Clearance Certificate. Detailed information regarding the requirements for this authorisation and licence is available on the Revenue website at www.revenue.ie. In particular relevant information is contained in the “Revenue's Guide to Excise Licences” document on this website.