Excise Duty rates

Excise Licences

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