Special Restaurant Licence
The waiver of Excise Duty on on-trade liquor licences will not be extended to renewals in 2022.
Revenue may only issue a new Special Restaurant Licence where the Court has granted a certificate to the applicant. Applicants do not need to produce a Court Certificate to Revenue at renewal stage unless:
- there has been an objection to the renewal of the licence
- the licence has lapsed for a full licensing year
- the licence has been transferred to another trader during the licensing year
- the mapped licensed area of the licensed premises has changed.
Revenue must receive all Court Certificates within 12 months of the date of issue.