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Microbreweries - establishment and relief

  1. Overview
  2. What is a microbrewery?
  3. How do you set up a microbrewery?
  4. How do breweries qualify for the relief?
  5. How do you claim the relief?
  6. Movement of qualifying beer

How do you set up a microbrewery?

If you are intending to set up a microbrewery, you must fulfil the following requirements before you can begin production:

  • the individual must be authorised by their Revenue tax office as a tax warehousekeeper
  • Revenue must approve the premises as a tax warehouse that is suitable for brewing and storing beer
  • the brewer must hold a Beer Manufacturing Licence before beginning production.

You can find additional information regarding establishing a tax warehouse in the further guidance tab on this page.

You should contact your Revenue Office for information on requirements and the processes involved in establishing a microbrewery.

You can find information on the licence application process from the National Excise Licence Office.

Next: How do breweries qualify for the relief?

Published: 01 March 2023 Print this page

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