Waiver of excise duty on on-trade liquor licences on renewal in 2021

Renewal application process

Apart from the waiving of duties for certain liquor licences, there will be no changes to the standard licensing renewal process. You must still apply to renew your licence and Revenue requires that all necessary records continue to be maintained by all licence holders.

  1. The National Excise Licence Office will send you a renewal notice in September 2021. This renewal notice invites you to make your renewal application through: 
    • Revenue Online Service (ROS)
    • or
    • by completing the payslip located at the bottom of your renewal notice and returning it to the Collector General using the prepaid envelope provided.
  2. All licence holders will be required to make their renewal application and, where relevant, pay the fee or pay €0 in the case of the agreed ‘on’-trade liquor licences.
  3. All Licensees require tax clearance and, in certain cases, a short certificate of incorporation or a Certificate of Registration of Business Name. Revenue systems will automatically check your tax clearance status before issuing the licence. 
  4. For licence holders whose excise duty is established based on annual turnover, you must continue to declare your turnover to Revenue on your renewal application, even though the duty applicable may be €0.

Next: Revenue issued licences to which the waiver applies