Finance Act 2021

Waiver of excise duty on renewal of certain liquor licences, public dancing licences and certificates of registration of clubs

45. (1) Subject to subsection (3), no duty of excise shall be chargeable, leviable or payable under section 43 of the Finance (1909-1910) Act 1910 on the renewal, for the period from 1 October 2021 to 30 September 2022, of the following licences for the sale of intoxicating liquor specified in the First Schedule to that Act:

(a) retailers’ on-licences;

(b) passenger vessel licences;

(c) railway restaurant car licences;

(d) passenger aircraft licences.

(2) Subject to subsection (3), no duty of excise shall be chargeable, leviable or payable—

(a) under section 171 (1) of the Finance Act 2001 on the renewal, for the period from 1 October 2021 to 30 September 2022, of a licence granted under section 2 of the Intoxicating Liquor (National Concert Hall) Act 1983 ,

(b) under section 105 (1) of the Finance Act 2000 on the renewal, for the period from 1 October 2021 to 30 September 2022, of a licence granted under section 62 of the National Cultural Institutions Act 1997 ,

(c) under section 21 (5) of the Intoxicating Liquor Act 2003 on the renewal, for the period from 1 October 2021 to 30 September 2022, of a licence issued under section 21(3) of that Act,

(d) under section 1 (7) of the Intoxicating Liquor (Breweries and Distilleries) Act 2018 on the renewal, for the period from 1 October 2021 to 30 September 2022, of a producer’s retail licence issued under section 1(2) of that Act authorising the sale of intoxicating liquor in accordance with section 1(6)(a) of that Act, or

(e) under section 1 (8) of the Intoxicating Liquor (National Conference Centre) Act 2010 on the renewal, for the period from 1 October 2021 to 30 September 2022, of a licence issued under section 1(2) of that Act.

(3) Subsections (1) and (2) shall apply to licences referred to in those subsections that expired on 30 September 2021.

(4) No duty of excise shall be chargeable, leviable or payable—

(a) under section 78 (2) of the Finance Act 1980 on the renewal, in the year 2021, of a public dancing licence granted under section 2 of the Public Dance Halls Act 1935 , or

(b) under section 48 (2) of the Finance Act 1989 on the renewal, in the year 2021, of a certificate of registration of a club granted under the Registration of Clubs (Ireland) Act 1904 .