Oireachtas Joint and Select Committees

Wednesday, 17 November 2021

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach

Finance Bill 2021: Committee Stage (Resumed)

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I move amendment No. 84:

In page 96, between lines 27 and 28, to insert the following:

“Waiver of excise duty on special exemption orders 44. No duty of excise shall be chargeable, leviable or payable under section 78(4) of the Finance Act 1980 on a special exemption order granted under section 5 of the Intoxicating Liquor Act 1927 in respect of dates falling within the period beginning on 22 October 2021 and ending on 31 December 2021.”.

This amendment provides for the insertion of a new section relating to the waiver of excise duty associated with court fees in respect of applications for special exemption orders. This is based on the Government decision of 19 October 2021 to waive the court fees and associated excise duty in respect of applications for special exemption orders. The decision was in response to the ongoing impact of the pandemic on the hospitality sector and temporarily waived the court fees and excise duty on special exemption orders granted to holders of on-licences permitting the sale of alcohol beyond normal trading hours.

The waiver covered a court fee of €300, which goes to the Department of Justice, and an excise duty of €110, which is collected by the courts on behalf of Revenue and will apply until the end of December 2021. This section provides the legal basis for the waiver of excise duty.

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