Oireachtas Joint and Select Committees

Wednesday, 6 April 2022

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

Finance (Covid-19 and Miscellaneous Provisions) Bill 2022: Committee Stage

Photo of Pearse DohertyPearse Doherty (Donegal, Sinn Fein) | Oireachtas source

Sometimes it is scary how much Bernard and I have in common on this committee.

I may have some interest in this as I am a director of a music festival who will be applying for a licence in due course. I make that point in case there are any accusations of interests not declared.

Can the Minister clarify the timing of this? The section allows for no duty of excise chargeable on the special exemption licences, basically, the late licences, for events in respect of dates falling within the period. This is based on orders granted under section 5 of the Intoxicating Liquor Act 1927 in respect of dates falling within the period beginning on 26 January 2022 and ending on 30 April 2022.

I assume - this is the clarification I am looking for - that the date of the event is what is referred to here or is it the date of the granting of the order because it makes the point about orders "granted under section ... in respect of dates falling ..."? Is it the event that has to fall within those dates or the order by the court?

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