Liam Twomey (Wexford, Fine Gael)
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Question 130: To ask the Minister for Finance the reason the Revenue Commissioners are expecting shops which sell small quantities of wine to have an off-licence certification from revenue which increases the licence cost for small shops from €500 to €5,000 which is causing hardship to shop owners; and if he will make a statement on the matter. [9295/11]

Michael Noonan (Limerick City, Fine Gael)
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The Deputy will be aware the rate of excise duty on off-licences was reviewed in the context of the 2008 and 2009 Budgets. The annual excise duty payable on each off-licence was increased from €250 to €500. An off-licence selling the full range of alcohol products require three licences - spirits, beer and wine. Consequently, shops who wish to sell all three alcohol products must obtain retailers off Licences which usually cost €1,500 per annum. However, an off-licence for a shop selling only wine will cost €500.