As the Deputy is aware, licenced premises have a graduated licence duty fee structure based on turnover, with a total of six bands ranging from €250 to €3,805. Overall, the licence fee is a very small percentage of the annual turnover of the business and, as the amount of the fee is linked to the turnover, it reduces in line with reduced business during a downturn. It should also be noted that 75% of pubs fall within the two lowest bands and pay €505 or less per annum. Licence fees are among the issues considered annually as part of the Budget and Finance Bill process.