Michael McGrath
Question:150. Deputy Michael McGrath asked the Minister for Finance to set out the licensing costs incurred by off-trade alcohol retailers; and if he will make a statement on the matter. [45976/15]
View answerThursday, 17 December 2015
Questions (150)
Written answers
I am advised by the Revenue Commissioners that, under Section 59 and Schedule 2 of the Finance (No. 2) Act 2008, the duty on a licence for the sale of alcohol such as spirits, wine, or beer for consumption off the premises is €500. The duty is charged on a flat-fee basis per licence type and the licences are renewed annually. Many retailers hold a combination of licences, including a beer licence which also entitles the retailer to sell cider. A typical off-licence retailer will hold licences to sell wine, spirits and beer and will pay licence duty of €1,500 annually.