Leo Varadkar (Dublin West, Fine Gael)
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Question 139: To ask the Minister for Finance the cost of a wine, beer and spirit licence for retailers, publicans and restaurateurs for each year since 1997 to date in 2009; and if he will make a statement on the matter. [36494/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The rates of excise duty on liquor licences that were in force in 1997 are set out in column A of the table below. There has been no increase in the meantime in the rate of duty that applies to retailers' on-licences for the sale of spirits (that is, the standard pub licences).

The rates of duty for retailers' off-licences for the sale of spirits, beer and wine were increased by the Finance Act 2008 and the Finance (No. 2) Act 2008: the revised rates are detailed in columns B and C, respectively, of the table. The rates of duty for retailers' on-licences for the sale of beer and wine were also increased by the Finance (No. 2) Act 2008, and the revised rates are shown in column C of the table. The rate of duty that applies in respect of the granting of a special restaurant licence is unchanged since 1997. The duty payable in respect of the renewal of such a licence was increased by the Finance (No. 2) Act 2008. The revised rate is shown in column C of the table.