Dáil Éireann Debate, Tuesday - 15 December 2015
161. Deputy Noel Harrington asked the Minister for Finance if he will assist small rural golf clubs (details supplied) which are finding it difficult to survive by reducing the value added tax limit or excise; and if he will make a statement on the matter. [45351/15]
View answerAlcohol is a controlled substance which can only be sold in a Club under licence. The Registration of Clubs Acts 1904 to 2008 provide for the grant and renewal of certificates of registration for clubs by the District Courts. Club registration, including the annual renewal of registration, is subject to an excise duty of €505. This rate was provided for under the Finance Act 1992 and has not been adjusted since. Overall, the licence fee is a relatively small percentage of the annual turnover. To reduce the rate of excise duty would send the wrong signal, particularly in the light of the recent public health proposals on alcohol approved by the Government. Licence fees are among the issues considered annually as part of the Budget and Finance Bill process. However, I am not convinced of the need to change the rate of this excise duty at this time.
