Waiver of Excise Duty on on-trade liquor licences on renewal in 2020


The Government announced a package of measures on 28 August 2020 to help:

  • pubs
  • bars
  • and
  • nightclubs

by recognising the economic impact of Covid-19 on their businesses, and to assist planning and adaptation for their re-opening.

This package included a waiver of excise duty on on–trade liquor licences on renewal in 2020.

The waiver applies to:

  • renewals of ‘on’-trade liquor licences whose licences expire on 30 September 2020  
  • and
  • once renewed, will issue for the period 1 October 2020 - 30 September 2021.

 The waiver does not apply to:

  • new applications for ‘on’ trade liquor licences, that is, those who did not have a licence in the preceding licensing year (1 October 2019 – 30 September 2020). In such cases, the new licence will be subject to the normal rate of excise duty based on the existing rates.
  • any licence category or type not listed ‘on’-trade liquor licences.

Next: Renewal Application Process