Excise Duty rates

Excise licences

Note

The waiver of Excise Duty on on-trade liquor licences will not be extended to renewals in 2022.

The table below contains the rates of duty applicable for various licences.

Excise licences
Licence typeUserRate of duty

Intoxicating Liquor Licences:

(1) Manufacturers' Licences

Distiller of spirits

€500

Rectifier or compounder of spirits

€500

Brewer of Beer for sale

€500

Maker for sale of Sweets

€500

Maker of Cider or Perry for sale

€500

Intoxicating Liquor Licences:

(2) Wholesale Dealers' Licences

Wholesale Dealer in Spirits

€500

Wholesale Dealer in Beer

€500

Wholesale Dealer in Wine

€500

Wholesale Dealer in Spirits of Wine

€500

Intoxicating Liquor Licences:

(3) Retailers' On-Licences

Retailer of Beer

€500

Retailer of Wine

€500

Retailer of Sweets

€500

Retailer of Cider

€500

Intoxicating Liquor Licences:

(4) Retailers' Off-Licences

Retailer of Spirits

€500

Retailer of Beer

€500

Retailer of Cider

€500

Retailer of Wine

€500

Retailer of Sweets

€500

Special Licences

Aerodrome

€500

Bog Premises

€500

Bus Station

See Spirits Retailer's On-Licence

Greyhound Race Track

€500

Holiday Camp

€500

Horse Race Track

€500

Hotel

See  Spirits Retailer's On-Licence

Military Canteen

Nil

National Concert Hall

€500

National Conference Centre

€500

National Cultural Institutions

€500

National Sports Arenas

€500

Passenger Aircraft Licence

€500

Passenger Vessel Licence

€500

Passenger Vessel One Day Licence

€100

Railway Refreshment Room

See  Spirits Retailer's On-Licence

Railway Restaurant Car Licence

€500

Restaurant

€3,805 (New)

€500 (Renewal)

Theatre/Place of Public Entertainment

 

€500

Spirits Retailer's On-Licence (Pubs, Hotels) – Based on Level of Annual Turnover

Less than €190,500

€250

€190,500 but less than €381,000

€505

€381,000 but less than €635,000

€1,140

€635,000 but less than €952,500

€1,775

€952,500 but less than €1,270,000

€2,535

€1.27m or more

€3,805

Excise licences other than liquor licences
Licence typeUserRate of duty €

Excise Licences other than Liquor Licences

(1) Bookmaking (two year Licence/Registration)

Bookmaker's Licence

€500

Registration in Register of Bookmaking Offices

€760

Excise Licences other than Liquor Licences

(2) Remote Bookmaker (two year Licence)

Remote Bookmaker's Licences (First Time Application)

€10,000

Remote Bookmaker's Licence (Renewal) is calculated based on annual turnover as follows:

 

Annual Turnover Under €50 million

€10,000

Exceeds €50 million but less than €75 million

€20,000

Exceeds €75 million but less than €100 million

€30,000

Exceeds €100 million but less than €150 million

€40,000

Exceeds €150 million but less than €200 million

€60,000

Exceeds €200 million but less than €300 million

€80,000

Exceeds €300 million but less than €400 million

€120,000

Exceeds €400 million but less than €500 million

€160,000

€500 million or more

€200,000

Excise Licences other than Liquor Licences
Remote Betting Intermediary (two year Licence)

Remote Betting Intermediary’s Licence (First Time Application)

€10,000

Remote Betting Intermediary’s Licence (Renewal) is calculated based on annual commission earnings as follows Annual Commission Earnings

 

Under €3 million

€10,000

Exceeds €3 million but less than €4,500,000

€20,000

Exceeds €4,500,000 but less than €6 million

€30,000

Exceeds €6 million but less than €9 million

€40,000

Exceeds €9 million but less than €12 million

€60,000

Exceeds €12 million but less than €18 million

€80,000

Exceeds €18 million but less than €24 million

€120,000

Exceeds €24 million but less than €30 million

€160,000

€30 million or more

€200,000

Excise Licences other than Liquor Licences

(4) Gaming Licence

For period not exceeding 3 months

€175

For period exceeding 3 months but not 1 year

€630

Excise Licences other than Liquor Licences

(5) Gaming Machine Licence

For period not exceeding 3 months

€145

For period exceeding 3 months but not 1 year

€505

Excise Licences other than Liquor Licences

(6) Amusement Machine Permit

 

€100

Excise Licences other than Liquor Licences

(7) Amusement Machine Licence

3 month licence

€38

Annual licence

€125

Excise Licences other than Liquor Licences
 
(8) Mineral Oil

Auto-Fuel Trader's Licence (With effect from 1 July 2012)
Marked Fuel Trader's Licence (With effect from 1 October 2012)

€250

€250

Excise Licences other than Liquor Licences

(9) Methylated Spirits

Maker

€190

Retailer

€12

Next: Betting Duty