Finance Act 2020
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Waiver of excise duty on renewal of certain liquor licences, public dancing licences and certificates of registration of clubs | ||
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31. (1) Subject to subsection (3), no duty of excise shall be chargeable, leviable or payable under section 43 of the Finance (1909-10) Act 1910 on the renewal, for the period from 1 October 2020 to 30 September 2021, 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 2020 to 30 September 2021, 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 2020 to 30 September 2021, 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 2020 to 30 September 2021, 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 2020 to 30 September 2021, 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 2020 to 30 September 2021, 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 2020. | ||
(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 2020, 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 2020, of a certificate of registration of a club granted under the Registration of Clubs (Ireland) Act 1904 . |