Michelle Mulherin (Mayo, Fine Gael)
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To ask the Minister for Finance the way in which fees payable by a supermarket upon annual renewal of its intoxicating liquor licence are calculated; and if he will make a statement on the matter. [1077/13]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that there are a total of three categories of Off Licence, which supermarkets may hold. These categories are “Wine Retailer’s Off Licence”, “Spirit Retailer’s Off Licence” and “Beer Retailer’s Off Licence”. A supermarket may hold a combination of one, two or all three of these licenses.

The current rate of duty payable for renewal of each Off-Licence category currently stands at €500 per category and is payable to the Revenue Commissioners. The annual cost therefore depends on the number of licenses held at €500 each, the maximum cost being €1500 for all three categories of licence.