Richard Bruton (Dublin North Central, Fine Gael)
Link to this: Individually | In context

Question 272: To ask the Minister for Finance if his attention has been drawn to the fact that the increase in excise duty for an off-licence which increased by 100% in 2009 makes no distinction between off-licences that have a tiny volume of sales and those that sell bigger quantities; if he will review the licence fee in order that it does not create a burden on outlets that run convenience stores; and if he will make a statement on the matter. [30788/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
Link to this: Individually | In context

Following an increase of €50, from €250 to €300 per licence announced in Budget 2008, the excise duty for an off-licence was further increased to €500 in Budget 2009 in conjunction with an increase in the excise duty for a range of licences to manufacture or sell alcohol products. The excise duty for such licences was increased to €500 as most of them had not been increased for a significant period, many not since 1992. It is the general practice that excise duty on licences to trade are set at one rate and do not differentiate based on the volume or quantity of activity undertaken by the holder of the licence.