Revenue eBrief No. 222/19

20 December 2019

Administration & Control of Tax Warehouses Manual; Part 2 - Breweries, Micro-breweries and Cider Manufacturers

Sections 2.1. and 2.5. of the manual on Tax Warehouses - Breweries, Microbreweries and Cider Manufacturers have been amended to reflect the increase in Microbrewery qualifying production levels from 40,000HL to 50,000HL effective from 1/1/2020..

Section 2.5.5. of this manual has been amended to reflect the increase in qualifying production levels from 80,000HL to 100,000HL for breweries brewing under a licence, franchise, contract or other co-operation arrangement for one or more breweries subject to certain conditions. This is effective from 1/1/2020.