Revenue eBrief No. 113/26

07 July 2026

Guide to Excise Licences

  • Tax and Duty Manual Guide to Excise Licences has been updated to reflect the transition of licensing responsibilities from Revenue to the Gambling Regulatory Authority of Ireland (GRAI). 
    1. References to Bookmakers, Remote Bookmakers and Remote Betting Intermediaries licences have been removed. These licences transitioned to the GRAI in February 2026.
    2. Revenue will continue to licence gaming until transition to the GRAI.
  • References to the Publican’s licence (Ordinary) Bog premises have been removed (licence repealed)