Excise Licences - Publicans

Publicans Licences

Other Publican's Licence Types:

For queries relating to the following Licence Types, please contact the National Excise Licence Office.

  • Publican's Licence (Ordinary) Holiday Camp
  • Publican's Licence (Ordinary) Greyhound Racetrack
  • Publican's Licence (Ordinary) Horse Racecourse
  • Publican's Licence (Ordinary) Railway Refreshment Rooms Licence

Publican's Licence

How do I apply for a new Publican's Licence?

The original Court Certificate must be submitted to the National Excise Licence Office along with the pdfApplication Form (PDF, 347KB).

Requirements:

Please note these documents are not to be submitted with your application. If this Application is approved the Revenue Commissioners will issue you with a First Time Application Notice to apply for the Licence. On receipt of your First Time Application Notice, you will be asked to declare that these documents are in your possession. Please be advised that you must retain them for a period of six years as they may be requested for inspection by Revenue (these will also be listed on the First Time Application Notice).

Court Certificate

A 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 or more,
  • Where the 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.

A Court Certificate must be produced to the Revenue Commissioners within 12 months of the date of issue, as required by Section 39 of the Intoxicating Liquor Act 2000.

Tax Clearance Certificate

A valid Tax Clearance Certificate is required where the applicant is an individual. Corporate applications will require a valid Tax Clearance Certificate for the company. Certificates do not need to be submitted. Revenue automated systems will verify that current Tax Clearance Certificates are in place.

Short Certificate of Incorporation

If the Applicant is a Limited Company, a Short Certificate of Incorporation dated not earlier than 4 weeks before the date of application, will be required to take up the Licence. Duplicate Certificates of Incorporation are available at: www.cro.ieExternal
link LoCall 1890 220 226 or 01 804 5200.

Certificate of Registration of Business Name

If the Applicant trades using a name which is not that of the beneficial owner of the business, a Certificate of Registration of Business Name will be required to take up the Licence. Duplicate Certificates of Registration of the Business Name can be obtained at: www.cro.ieExternal link, LoCall 1890 220 226 or 01 804 5200.

The Application should be signed by the Licensee if a Sole Trader, by one of the Partners if a Partnership or, in the case of an Incorporated firm by the Company Secretary or a Director of the Company.

On receipt of your First Time Application Notice you may apply for your Licence using the Payment Options.

How do I renew a Publican’s Licence?

The National Excise Licence Office will send you a Renewal Notice that will incorporate your Payslip together with a pre-paid envelope approximately two weeks before your Licence falls due for renewal.

You will be required to declare that you hold in your possession the following documentation (These will also be listed on the Renewal Notice):

Requirements:

Tax Clearance Certificate

A valid Tax Clearance Certificate is required where the applicant is an individual. Corporate applications will require a valid Tax Clearance Certificate for the company. Certificates do not need to be submitted. Revenue automated systems will verify that current Tax Clearance Certificates are in place.

Short Certificate of Incorporation

If the Applicant is a Limited Company, a Short Certificate of Incorporation dated not earlier than 4 weeks before the date of application, will be required to take up the Licence. Duplicate Certificates of Incorporation are available at: www.cro.ieExternal
link LoCall 1890 220 226 or 01 804 5200.

Certificate of Registration of Business Name

If the Applicant trades using a name which is not that of the beneficial owner of the business, a Certificate of Registration of Business Name will be required to take up the Licence. Duplicate Certificates of Registration of the Business Name can be obtained at: www.cro.ieExternal link, LoCall 1890 220 226 or 01 804 5200.

The Application should be signed by the Licensee if a Sole Trader, by one of the Partners if a Partnership or, in the case of an Incorporated firm by the Company Secretary or a Director of the Company.

Licensees who have the necessary documents in their possession may apply for their Licence using the Payment Options.

Licensing Year: 1st October to 30th September.

Please Note: The Licence will expire on 30th September of each year, regardless of the issue date.

Annual Turnover

The excise duty for Publican Licences is based on the Annual Turnover of the premises, less excluded turnover. Excluded turnover is turnover which is not related to the sale of alcoholic beverages, or turnover arising from the provision of meals. Turnover arising from the sale of snack foods, non-alcoholic beverages for consumption on the premises, tobacco products and entertainment is not to be regarded as Excluded Turnover.

The rates are as follows for Publicans Licences:

Rates of duty for Publicans Licences
Annual Turnover Duty
Under €190,500 €250.00
€190,500 to €380,999 €505.00
€381,000 to €634,999 €1,140.00
€635,000 to €952,499 €1,775.00
€952,500 to €1,269,999 €2,535.00
€1,270,000 or more €3,805.00

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Publican's Licence (Ordinary) - Bog Premises

How do I apply for a new Bog Premises Licence?

The Ministerial Approval letter must be submitted to the National Excise Licence Office along with the pdfApplication Form (PDF, 347KB).

Requirements:

Please note these documents, with the exception of the Ministerial Letter, are not to be submitted with your application. If this Application is approved the Revenue Commissioners will issue you with a First Time Application Notice to apply for the Licence. On receipt of your First Time Application Notice, you will be asked to declare that these documents are in your possession. Please be advised that you must retain them for a period of six years as they may be requested for inspection by Revenue (these will also be listed on the First Time Application Notice).

Ministerial Approval

Under Intoxicating Liquor Act 1946 Section 2 (1) the Minister for Transport, Energy and Communications issues a Certificate approving of the grant and renewal of Bog Premises Licence.

Tax Clearance Certificate

A valid Tax Clearance Certificate is required where the applicant is an individual. Corporate applications will require a valid Tax Clearance Certificate for the company. Certificates do not need to be submitted. Revenue automated systems will verify that current Tax Clearance Certificates are in place.

Short Certificate of Incorporation

If the Applicant is a Limited Company, a Short Certificate of Incorporation dated not earlier than 4 weeks before the date of application, will be required to take up the Licence. Duplicate Certificates of Incorporation are available at: www.cro.ieExternal
link LoCall 1890 220 226 or 01 804 5200.

Certificate of Registration of Business Name

If the Applicant trades using a name which is not that of the beneficial owner of the business, a Certificate of Registration of Business Name will be required to take up the Licence. Duplicate Certificates of Registration of the Business Name can be obtained at: www.cro.ieExternal link, LoCall 1890 220 226 or 01 804 5200.

The Application should be signed by the Licensee if a Sole Trader, by one of the Partners if a Partnership or, in the case of an Incorporated firm by the Company Secretary or a Director of the Company.

On receipt of your First Time Application Notice you may apply for your Licence using the Payment Options.

How do I renew a Bog Premises Licence?

The National Excise Licence Office will send you a Renewal Notice that will incorporate your Payslip together with a pre-paid envelope approximately two weeks before your Licence falls due for renewal.

You will be required to declare that you hold in your possession the following documentation (These will also be listed on the Renewal Notice):

Requirements:

Ministerial Approval

Under Intoxicating Liquor Act 1946 Section 2 (1) the Minister for Transport, Energy and Communications issues a Certificate approving of the grant and renewal of Bog Premises Licence.

Tax Clearance Certificate

A valid Tax Clearance Certificate is required where the applicant is an individual. Corporate applications will require a valid Tax Clearance Certificate for the company. Certificates do not need to be submitted. Revenue automated systems will verify that current Tax Clearance Certificates are in place.

Short Certificate of Incorporation

If the Applicant is a Limited Company, a Short Certificate of Incorporation dated not earlier than 4 weeks before the date of application, will be required to take up the Licence. Duplicate Certificates of Incorporation are available at: www.cro.ieExternal
link LoCall 1890 220 226 or 01 804 5200.

Certificate of Registration of Business Name

If the Applicant trades using a name which is not that of the beneficial owner of the business, a Certificate of Registration of Business Name will be required to take up the Licence. Duplicate Certificates of Registration of the Business Name can be obtained at: www.cro.ieExternal link, LoCall 1890 220 226 or 01 804 5200.

The Application should be signed by the Licensee if a Sole Trader, by one of the Partners if a Partnership or, in the case of an Incorporated firm by the Company Secretary or a Director of the Company.

Licensees who have the necessary documents in their possession may apply for their Licence using the Payment Options.

Licensing Year: 1st October to 30th September.

Please Note: The Licence will expire on 30th September of each year, regardless of the issue date.

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Publican's Licence (ordinary) - Theatre

How do I apply for a new Theatre Licence?

A Music and Singing Licence plus list of upcoming events must be submitted to the National Excise Licence Office along with the pdfApplication Form (PDF, 347KB).

Requirements:

Please note these documents are not to be submitted with your application, with the exception of Music and Singing Licence plus list of upcoming events. If this Application is approved the Revenue Commissioners will issue you with a First Time Application Notice to apply for the Licence. On receipt of your First Time Application Notice, you will be asked to declare that these documents are in your possession. Please be advised that you must retain them for a period of six years as they may be requested for inspection by Revenue (these will also be listed on the First Time Application Notice).

Music and Singing Licence plus list of upcoming events

A current Music and Singing Licence granted pursuant to the Provisions of Section 51 of the Public Health Acts Amendment Act 1890, obtained in the District Court, also a list of upcoming events for at least 3 months from the date of Application.

Tax Clearance Certificate

A valid Tax Clearance Certificate is required where the applicant is an individual. Corporate applications will require a valid Tax Clearance Certificate for the company. Certificates do not need to be submitted. Revenue automated systems will verify that current Tax Clearance Certificates are in place.

Short Certificate of Incorporation

If the Applicant is a Limited Company, a Short Certificate of Incorporation dated not earlier than 4 weeks before the date of application, will be required to take up the Licence. Duplicate Certificates of Incorporation are available at: www.cro.ieExternal
link LoCall 1890 220 226 or 01 804 5200.

Certificate of Registration of Business Name

If the Applicant trades using a name which is not that of the beneficial owner of the business, a Certificate of Registration of Business Name will be required to take up the Licence. Duplicate Certificates of Registration of the Business Name can be obtained at: www.cro.ieExternal link, LoCall 1890 220 226 or 01 804 5200.

The Application should be signed by the Licensee if a Sole Trader, by one of the Partners if a Partnership or, in the case of an Incorporated firm by the Company Secretary or a Director of the Company.

On receipt of your First Time Application Notice you may apply for your Licence using the Payment Options.

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How do I renew a Theatre Licence?

The National Excise Licence Office will send you a Renewal Notice that will incorporate your Payslip together with a pre-paid envelope approximately two weeks before your Licence falls due for renewal.

You will be required to declare that you hold in your possession the following documentation (these will also be listed on the Renewal Notice):

Requirements:

Music and Singing Licence plus list of upcoming events

A current Music and Singing Licence granted pursuant to the Provisions of Section 51 of the Public Health Acts Amendment Act 1890, obtained in the District Court, also a list of upcoming events for at least 3 months from the date of Application.

Tax Clearance Certificate

A valid Tax Clearance Certificate is required where the applicant is an individual. Corporate applications will require a valid Tax Clearance Certificate for the company. Certificates do not need to be submitted. Revenue automated systems will verify that current Tax Clearance Certificates are in place.

Short Certificate of Incorporation

If the Applicant is a Limited Company, a Short Certificate of Incorporation dated not earlier than 4 weeks before the date of application, will be required to take up the Licence. Duplicate Certificates of Incorporation are available at: www.cro.ieExternal
link LoCall 1890 220 226 or 01 804 5200.

Certificate of Registration of Business Name

If the Applicant trades using a name which is not that of the beneficial owner of the business, a Certificate of Registration of Business Name will be required to take up the Licence. Duplicate Certificates of Registration of the Business Name can be obtained at: www.cro.ieExternal link, LoCall 1890 220 226 or 01 804 5200.

The Application should be signed by the Licensee if a Sole Trader, by one of the Partners if a Partnership or, in the case of an Incorporated firm by the Company Secretary or a Director of the Company.

Licensees who have the necessary documents in their possession may apply for their Licence using the Payment Options.

Licensing Year: 1st October to 30th September.

Please Note: The Licence will expire on 30th September of each year, regardless of the issue date.

For duty payable please see Excise Rates.

Contact Us.

Updated: June 2014


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