Finance Act, 1992

Spirits retailers' on-licences.

155.—(1) In this section—

“annual turnover” means the amount on which value-added tax—

(a) is chargeable by virtue of section 10 of the Value-Added Tax Act, 1972 , or

(b) would be chargeable if the exclusions contained in section 8 (3) of the Value-Added Tax Act, 1972 , did not apply,

in respect of a continuous period of not less than 12 months ending on the same date each year but only where the period ends not earlier than the 31st day of October prior to the beginning of the year for which the licence has been applied, but does not include turnover arising from an excluded business activity during the same period;

“excluded business activity” means business activity which is conducted in a part of the licensed premises and which is not related to the sale of alcoholic beverages:

Provided that the provision of entertainment or the sale of snack foods, beverages or meals for consumption on the premises or tobacco products shall be regarded as so related except that, in the case of a licence granted in respect of a hotel currently registered in the register of hotels maintained and kept by Bord Fáilte Éireann under the Tourist Traffic Acts, 1939 to 1987, the provision of meals in a dining room separate from any area with a bar wholly or primarily designed for the sale of alcoholic beverages shall not be regarded as so related.

(2) (a) The duties of excise imposed by section 43 of the Finance (1909-10) Act, 1910 , on spirits retailers' on-licences shall, as respects any such licence granted on or after the 1st day of October, 1992, be charged, levied and paid on each such licence at the rate specified in paragraph (b), in lieu of the appropriate rate specified in Part I of the Sixth Schedule to the Finance Act, 1989 , and, subject to subsection (3), no reduction, remission, abatement or repayment shall be allowed or made in respect of any such licence but any duty paid in error on any such licence may be repaid.

(b) The rates of the duty imposed by paragraph (a) shall be as follows—

(i) where a licence is granted upon renewal under section 9 of the Intoxicating Liquor Act, 1988 , a rate of duty of £200;

(ii) where a licence is granted under section 7 of the Excise Act, 1835 , a rate of duty of £200;

(iii) where a licence is granted in any other case, the appropriate rate of duty mentioned in column (2) of the Table to this subsection in respect of the level of the annual turnover of the licensed premises which is mentioned opposite that rate in column (1) of that Table:

Provided that—

(I) where, in respect of premises which are currently or which were previously licensed, a licence is granted where annual turnover is not yet established under subsection (1), a rate of duty equal to the sum paid when the premises was last licensed, subject to a minimum rate of duty of £200;

(II) where a licence is granted, in respect of premises not previously licensed, a rate of duty of £200.

(c) Evidence of turnover of excluded business activity during the same period shall, subject to the satisfaction of the Revenue Commissioners, be provided by means of an annual audited account covering the same period as that used in respect of annual turnover.


Level of Annual Turnover

Rates of Duty



Under £150,000


£150,000 but less than £300,000


£300,000 but less than £500,000


£500,000 but less than £750,000


£750,000 but less than £1,000,000


£1,000,000 or more


(3) Where, following payment of the duty, there is a change in the annual turnover by virtue of any provision in the Value-Added Tax Act, 1972 , and by virtue of that change it has been established that—

(a) the amount of excise duty paid on the grant of the licence is in excess of the amount properly payable, that excess amount shall be refunded by the Revenue Commissioners;

(b) the amount of excise duty paid on the grant of the licence is less than the amount properly payable, the amount of the shortfall shall be paid before the licence is renewable and the licence shall not be renewable unless so paid.

(4) Every person who fails to establish the level of annual turnover for the purpose of subsection (2) or neglects to pay the proper sum payable by him in respect of the duty imposed by this section shall be guilty of an offence under this section and shall be liable on summary conviction to an excise penalty of £1,000.

(5) Section 50 of the Finance (1909-10) Act, 1910 , as amended by section 69 of the Finance Act, 1983 , is hereby amended by the substitution in subsection (3) of “£1,000” for “£500”, and the said subsection (3), as so amended, is set out in the Table to this subsection.


(3) If any person sells by retail any intoxicating liquor, for the retail sale of which he is required to take out a licence under this Act, without taking out such a licence, he shall be liable in respect of each offence to an excise penalty of £1,000.

(6) The enactments specified in Part II of the Third Schedule to this Act are hereby repealed to the extent specified in column (3) of that Schedule.