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Revenue eBrief No. 151/21

03 August 2021

Administration and Control of Tax Warehouses Manual (Part 2 Breweries,Microbreweries and Cider Manufacturers)

Section 2 of the Administration and Control of Tax Warehouses Manual - (Part 2 Breweries, Micro-breweries and Cider Manufacturers) has been updated.

This update reflects the extension of the relief from Alcohol Products Tax under Section 78A Finance Act 2003 to include qualifying beer produced by micro-breweries located in 3rd countries and imported into the State.

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