Frequently Asked Questions

General FAQs

Do all trades need a Licence?

Any person/entity who wishes to sell alcohol by retail or wholesale requires a liquor Licence.

The following also require a Licence: -

  • Auctioneers
  • Methylated Spirits
  • House Agents
  • Gaming and Gaming Machines
  • Auction Permit
  • Amusement Permits and Amusement Machines
  • Mineral Oil Trader
  • Bookmaker

I have a Court Certificate, what do I do with it?

The original Court Certificate should be sent into the National Excise Licence Office with a completed pdfrelevant application form (PDF, 273KB) containing all details of the Licensee as appointed by the Courts and outlined on the Court Certificate.

Can my Renewal Notice be posted out in advance? (e.g. pub Licence due to expire on 30th Sept)

The Renewal Notices will issue automatically 2 weeks in advance of the expiry date. No Renewal Notices will issue prior to this.

How do I obtain a Licence?

If you require a Liquor Licence (other than a Wine Retailers On, Publicans Licence (Ordinary) - Theatre and certain Wholesale Dealer Licences), you need an Original Court Certificate to take up the Licence. To apply for any other type of Licence including Wine Retailers On, Publicans Licence (Ordinary) – Theatre, please see the Licence Types and Requirements page.

Can I renew a Licence on ROS?

Yes, but you must have a valid Tax Clearance Certificate and any other relevant documents as listed on your Renewal Notice in your possession.

I have a renewal notice, it says I have been refused for not having valid Tax Clearance, can I submit my cheque anyway?

No. You must obtain a current Tax Clearance Certificate first and then submit your cheque with the Renewal Notice to The Collector General, Sarsfield House, Francis Street, PO Box 413, Limerick. You are required to declare on a Renewal Notice/Payslip that you have these documents, that they are valid, in date and in your possession and that you will make them available to Revenue for inspection should they be requested. The specific documents to be retained for your particular Licence will be outlined on your Renewal Notice.

Is a Court Certificate the same as a Licence?

No, the Court grants to the person/entity named on the Certificate authority to take out the Licence. The Original Court Certificate must be submitted to the National Excise Licence Office with a completed pdfrelevant application form (PDF, 273KB) containing all details of the Licensee as appointed by the Courts and outlined on the Court Certificate.

If a Court Certificate is granted to a nominee of a company/partnership who is the Licensee?

The Company/Partnership is the Licensee not the Nominee.

If a Court Certificate is granted to a nominee of a company/partnership, who must be tax clear, the nominee, company or partnership?

The Company or Partnership must hold a valid Tax Clearance Certificate.

Can Revenue amend or correct the details on a Court Certificate?

No.

Where there is a new Licensee and a Certificate of Transfer has been submitted what Duty does the new Licensee pay?

The previous Excise Licence Duty for the premises is the amount payable by the new Licensee.

When is a Court Certificate required?

An original Court Certificate is required where there has been some change to the Licence. The usual circumstances are:

  • where the Licence has lapsed for a full Licensing year,
  • where a new Licence has been granted,
  • where the Licence has been transferred during the Licensing year and/or
  • where the Licensed area of the premises has been changed during the previous Licensing year.

I have ceased trading what should I do?

Contact the National Excise Licence Office in writing by either completing the reverse of your renewal cover letter, giving the date of cessation and details of new Licensee or email at: exciselicences@revenue.ie. Remember to include your telephone number/e-mail address, your Licence reference number and your tax number in the correspondence.

I have lost my Licence, what should I do?

Please contact the National Excise Licence Office.

If I take a Licence out in the middle of the Licensing year, is it valid for 12 months?

No, each Permit and/or Licence(s) has an expiry date and will expire on that date regardless of the date of issue. Please note the excise duty is a fixed Duty regardless of when the Licence issues. The Licence is only valid from the date the Licence is issued.

Whose name should be on the Licence?

A Licence to sell Intoxicating Liquor is an authority to a named person (A named Person can be an Individual or Individuals, an Individual as nominee for an Individual, a Partnership or a Nominee of a Partnership, a Company or a Nominee of a Company) to carry on the trade authorised by the Licence in certain specified premises, it follows that the person trading from the premises must be named on the Licence. No other person can carry on a Licensed business or sell or supply Intoxicating Liquor and derive a profit therefrom other than the person whose name is on the Licence, his servants or agents. If you are trading from a premises and your name is not on the Licence you are trading illegally and you must take immediate steps to regularise the matter by having the Licence transferred into your own name.

I own a Licensed premises but have leased it to another entity. Can I apply for the Licence?

No, the Licensee must be the Beneficial Holder of the Licence, meaning the person/entity who conducts the activities under the Licence (in accordance with the Taxes Consolidation Act 1997 Section 1094).

I was previously operating as a sole-trader but am now operating as a company, what should I do with regards to my liquor Licence?

You must apply to the District Court to Transfer the Licence.

Who should sign the payslip?

The Licensee should sign the Payslip. In the case of an incorporated firm the company secretary or a director of the company should sign the form.

Who do I make the payment to?

Payment can by made by bank draft, cheque or postal order. Please make payable to the Collector-General. Alternatively, you can pay and file online using ROS.

Whose name should be on the Tax Clearance Certificate?

The person/entity actually trading from the premises with the purpose of deriving a profit is the person/entity obliged to produce the Tax Clearance Certificate. This person/entity is often referred to as the "beneficial holder" of the Licence. This person/entity should be the named Licensee.

Who requires a Short Certificate of Incorporation?

A Short Certificate of Incorporation, dated within four weeks of the application, is required for all liquor Licences where the Licensee is a company.

How can I get a duplicate Short Certificate of Incorporation?

A Duplicate Certificate can be downloaded from the Companies Registration Office.

Use Company SearchExternal link to find the CRO Number of the company.

Load the Duplicate CertificateExternal link facility; entering the CRO Number in the Number field, select Company from the Business Type drop-down menu and enter the email address for the Duplicate Certificate to be sent to. Print, sign and date.

What is a Certificate of Registration of Business Name?

Every premises that has a Liquor Licence, and that has a name over the door of the premises other than the name of the Licensee is required to register that name with the CROExternal link. If there is no name over the door then whatever the premises is commonly known as must be registered.

How do I register the business name?

For further information on how to register a business name, please see the Companies Registration Office Website External link or Lo Call 1890 220 226.

How can I get a duplicate Certificate of Registration of Business Name?

A Duplicate Certificate can be downloaded from the Companies Registration Office.

Use Company SearchExternal link to find the CRO Number of the of the Business Name registration.

Load the Duplicate CertificateExternal link facility; entering the CRO Number in the Number field, select Company from the Business Type drop-down menu and enter the email address for the Duplicate Certificate to be sent to. Print, sign and date.

I am nominee of the company, can I register the business name or must it be registered by the company?

The company is required to register the business name.

How much is the excise duty payable on each Licence?

The duty payable for each Licence.

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Bookmakers FAQs

I am applying for a New Bookmaker's Licence, what do I require?

All new applications must be accompanied by:

How to obtain a Certificate of Personal Fitness?

  1. Publish Notice in Two Local Newspapers for 2 weeks of Advertisements.
    "Betting Act 1931 – Section 4(2) Every person intending to apply under this section for a certificate of personal fitness shall, not less than one fortnight nor more than one month before making such application, publish notice of his intention to make such application at least once in each of two newspapers circulating in the district of the superintendent to whom he intends to make such application."
  2. Apply to the Superintendent of the An Garda Síochána.

How do I apply for a Certificate of Personal Fitness for a Non-Resident Bookmaker?

  1. A Notice of intention must be published at least once in a Daily Newspaper published & circulated in the City of Dublin.
    "Betting Act 1931 - Section 5(2) Every person intending to apply under this section for a certificate of personal fitness shall, not less than one fortnight nor more than one month before making such application, publish notice of his intention to make such application at least once in a daily newspaper published and circulating in the City of Dublin."
  2. An application must be made to the Department of Justice, Equality and Defence for a Certificate of Personal Fitness.

When does my Bookmaker's Licence expire?

Expiry date of Bookmaker's Licence is 30th November regardless of the date of issue.

When can I expect to receive my Renewal Notice?

Renewal Notices will issue approximately 2 weeks prior to the expiry date.

What do I require to renew my Bookmaker's Licence?

Duty of €250 - Duty & Payslip to be returned to the Collector General, Sarsfield House, Francis Street, PO Box 413, Limerick. Do Not submit any other documents with your Renewal Notice. Licensees are subject to random inspection. You are required to declare on a Renewal Notice/Payslip that you have the relevant documents, that they are valid, in date and in your possession and that you will make them available to Revenue for inspection should they be requested. The specific documents to be retained for your particular Licence will be outlined on your Renewal Notice.

How much is my Bookmaker’s Licence going to cost this year?

Duty for a Bookmaker’s Licence is €250.

How much is the Duty for my Certificate of Registration of Premises?

Duty for a Certificate of Registration of Premises is €380.

I have a Company, can we apply for a Bookmaker's Licence under the Company name and Tax Reference number?

Under the Betting Act, 1931 a Bookmaker’s Licence can only be taken out by an Individual.

What do I require to apply for a Certificate of Registration of Premises?

In order to apply for a Certificate of Registration of Premises, the Licensee must obtain a Certificate of Suitability of Premises from their local An Garda Síochána. This Certificate must be dated within 21 days of the application. The Licensee must also hold a valid Bookmakers Licence.

How do I obtain a Certificate of Suitability of Premises?

  1. Publish Notice in Two Local Newspapers for 2 weeks of Advertisements.
    "Betting Act 1931 – Section 10(2) Every person intending to apply under this section for a certificate of suitability of premises shall, not less than one fortnight nor more than one month before making such application, publish notice of his intention to make such application at least once in each of two newspapers circulating in the district in which the premises to which such intended application relates are situate."
  2. Apply to the Superintendent of An Garda Síochána.

Who is required to remit Betting Duty?

Bookmakers with a Premises & On-line Bookmakers.

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