As part of the Government's package of measures to support the hospitality industry, a waiver of the Excise Duty for On-Licences and the Stamp Duty required in order to make the Court applications for such On-Licences has been announced. This waiver extends to the Wine Retailer's On-Licence, Publican's Licence (7 day Ordinary) and Spirit Retailer's On-Licence. A full list of the On-Licences benefitting from the waiver is available on

In respect of the Stamp Duty, any relevant Notices of Application must still be stamped in the usual way in order for the application for a new On-Licence to proceed. Usually the Stamp Duty on a Notice of Application is €150. Solicitors will then need to make an application to the Finance Section of the Courts Services for a refund of the Stamp Duty paid.

Revenue may issue the renewal documentation directly for some On-Licences, including instructions for completion of the renewal process this year via Revenue Online Service or by completing the renewal form and sending back to Customs and Excise using the prepaid envelope. For the renewal period 1 October 2020 until 30 September 2021 the Excise Duty Fee will be waived. Anecdotally, the IT changes required to introduce this waiver have led to some delays in issuing renewal documentation; however, we understand this should reach all holders of On-Licences by the beginning of October 2020.

Originally published by BHSM, October 2020

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