Microbreweries - establishment and relief

How do you claim the relief?

You can claim the relief either by remission or repayment. Remission means you pay the tax at the reduced rate. Repayment means you pay the tax in full and Revenue then repays you 50% at a later date.

The repayment or remission of Alcohol Products Tax (APT) is available to the person:

  • who paid
  • or
  • is liable to pay

the tax on the beer.

You can find more detail on the procedures for remission and repayment in PN 1888. 

Next: Movement of qualifying beer