|
(1) |
(2) |
(3) |
|---|---|---|
|
Reference Number |
Description of Licence |
Rate of Duty |
|
|
MANUFACTURERS' LICENCES |
|
|
|
Licence to be taken out annually by: |
|
|
1. |
Distiller of spirits |
€500 |
|
2. |
Rectifier or compounder of spirits |
€500 |
|
3. |
Brewer of beer for sale |
€500 |
|
4. |
Maker for sale of sweets |
€500 |
|
5. |
Maker of cider or perry for sale |
€500 |
|
|
WHOLESALE DEALERS' LICENCES |
|
|
|
Licence to be taken out annually by: |
|
|
6. |
Wholesale dealer in spirits |
€500 |
|
7. |
Wholesale dealer in beer |
€500 |
|
8. |
Wholesale dealer in wine |
€500 |
|
9. |
Wholesale dealer in spirits of wine |
€500 |
|
|
RETAILERS' ON-LICENCES |
|
|
|
Licence to be taken out annually by: |
|
|
10. |
Retailer of beer |
€500 |
|
11. |
Retailer of wine |
€500 |
|
12. |
Retailer of sweets |
€500 |
|
13. |
Retailer of cider |
€500 |
|
|
RETAILERS' OFF-LICENCES |
|
|
|
Licence to be taken out annua |
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 24 December 2008 - onwards
Version 1 of 1