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(1)
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(2)
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(3)
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Reference Number
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Description of Licence
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Rate of Duty
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MANUFACTURERS’ LICENCES
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Licence to be taken out annually by:
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1.
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Distiller of spirits
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€500
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2.
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Rectifier or compounder of spirits
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€500
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3.
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Brewer of beer for sale
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€500
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4.
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Maker for sale of sweets
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€500
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5.
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Maker of cider or perry for sale
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€500
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WHOLESALE DEALERS’ LICENCES
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Licence to be taken out annually by:
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6.
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Wholesale dealer in spirits
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€500
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7.
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Wholesale dealer in beer
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€500
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8.
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Wholesale dealer in wine
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€500
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9.
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Wholesale dealer in spirits of wine
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€500
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RETAILERS’ ON-LICENCES
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Licence to be taken out annually by:
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10.
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Retailer of beer
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€500
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11.
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Retailer of wine
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€500
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12.
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Retailer of sweets
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€500
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13.
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Retailer of cider
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€500
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RETAILERS’ OFF-LICENCES
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Licence to be taken out annually by:
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14.
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Retailer of spirits
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€500
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15.
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Retailer of beer
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€500
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16.
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Retailer of cider
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€500
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17.
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Retailer of wine
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€500
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18.
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Retailer of sweets
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€500
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PASSENGER VESSEL LICENCES
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19.
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Licence to be taken out annually in respect of a passenger vessel by the master or other person belonging to the vessel nominated by the owner of the vessel
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€500
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20.
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Licence to be taken out in respect of a passenger vessel by the master or other person belonging to the vessel nominated by the owner of the vessel, and to be in force for one day only
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€100
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RAILWAY RESTAURANT CAR LICENCES
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21.
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Licence to be taken out annually in respect of a railway restaurant car by the railway company or other person owning the car
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€500
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PASSENGER AIRCRAFT LICENCES
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22.
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Licence to be taken out annually by an air transport concern in respect of an aircraft in flight owned or hired by that concern
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€500
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