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Generic Tax Name Excise duty - Certain licences permits and authorisations
Tax name in the national language Excise duty on certain licences, permits and authoristaions
Tax name in English Excise duty on certain licences , permits and authoristaions
Member State IE-Ireland
Tax in force since 1910/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Various Finance Acts dating from the Finance (1909-10) Act 1910 impose excise duties on all licences for the sale of intoxicating liquor. In addition excise duties are charged on the following licences, authorisations and permits (see Rate field) under various Finance Acts.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Republic of Ireland.

 
Taxpayers

The applicant.

 
Tax object and basis of assessment

Licences issued by Revenue.

 
Deductions, Allowances, Credits, Exemptions

Date licences issued/renewed.

 
Rate(s) Structure

The amount of excise duty charged for licences to sell intoxicating liquor varies from €250 to €3,805. The rate of duty is based on the type of licence issued and, for some licence types, the turnover of the business.

In addition excise duties are charged on the following licences, authorisations and permits under various Finance Acts: 

Gaming Licences not exceeding 3 months € 175
Gaming Licences exceeding 3 months but not exceeding 12 months € 630
Gaming Machine Licences for period not exceeding 3 months € 145
Gaming Machine Licences for period exceeding 3 months but not exceeding 12 months       € 505
Amusement Machine Licences not exceeding 3 months € 38
Amusement Machine Licences exceeding 3 months but not exceeding 12 months € 125
Amusement Machine permits 12 months € 100
Bookmaker's licence € 250
Registration of bookmaker's premises € 380
Methylated Spirits maker's licence € 190
Methylated Spirits retailer's licence € 12
Auto Fuel Traders € 250
Marked Fuel Traders € 250
 
Tax due date

See Rate Field.

 
Tax collector

Revenue Commissioners.

 
Special features

The purpose of these licences, permits and authorisation is generally one of regulation.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214fa

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 46.89 EUR 0.03
2011 52.07 EUR 0.03
2010 55.45 EUR 0.03
2009 62.60 EUR 0.04
2008 67.60 EUR 0.04
2007 36.40 EUR 0.02
2006 54.30 EUR 0.03
2005 45.90 EUR 0.03
2004 46.60 EUR 0.03
2003 38.40 EUR 0.03
2002 48.00 EUR 0.04
2001 68.10 EUR 0.06
2000 52.98 EUR 0.05

Comments