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Excise Duties Reliefs

Dáil Éireann Debate, Wednesday - 31 January 2018

Wednesday, 31 January 2018

Questions (140)

Mick Wallace

Question:

140. Deputy Mick Wallace asked the Minister for Finance the revenue raised from the granting of special exemption orders in each of the years 2010 to 2017 and to date in 2018, by county, in tabular form. [4790/18]

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Written answers

Revenue is the licensing authority for most excise licences in the State however it does not have responsibility for handling applications for Special Exemption Orders.  These are the responsibility of the Courts Service, as is the collection of the appropriate excise duty.  On application for a Special Exemption Licence a fee is paid to the Courts Service by the publican.  The excise duty element of this fee is €110.

Revenue receives details each year from the Courts Service of the number of licences issued nationally.  The table below sets out the number of Special Exemption Licences issued nationally from 2010 to 2016, and the amount of excise duty collected in each of these years.  Details are not yet available for 2017 or to date in 2018.  Revenue do not have details at county level, the Courts Service may be able to provide that level of detail.

 

No. of Special Exemption Licences

Total Amount received by Revenue

2010

64,878

€7,136,580

2011

54,384

€5,982,240

2012

48,363

€5,319,930

2013

45,496

€5,004,560

2014

40,276

€4,430,360

2015

39,600

€4,356,000

2016

39,304

€4,323,440

TOTAL

332,301

€36,553,110

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