The Licensing Acts 1833 to 2010, together with the Finance (1909-10) Act 1910, provide the regulatory framework for liquor licences, including the licences relevant to the sale of wine. Under these provisions, wine can be sold for personal consumption only by a person who holds a publican's licence, a wine retailer's on-licence, a special restaurant licence, or a wine retailer's off-licence. At present, the Revenue Commissioners do not have the authority under the licensing laws to issue any other form of licence.
Accordingly, any provision for a special licence of the sort described by the Deputy would require, in the first instance, amendments to the Licensing Acts which are a matter for the Minister for Justice and Equality.
That being said, even if such a special licence were introduced I would have concerns about the enforcement of a charge of a duty of excise for such a licence. For example, if the described special licence was linked to sale of a restricted quantity or type of alcohol product there would be significant enforcement costs associated with monitoring of the sales of premises with such a special licence.