Dara Calleary (Mayo, Fianna Fail)
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35. To ask the Minister for Finance the licensing regime, qualifying criteria and steps to be met in respect of a person wishing to set up a new licence for a craft brewery; and if he will make a statement on the matter. [50890/13]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that a person wishing to set up a craft brewery must first obtain Revenue approval as an authorised manufacturer and warehouse keeper. In addition the Revenue Commissioners must also grant the person concerned a manufacturer’s licence. Such a person can apply to the National Excise Licence Office for this authorisation and licence. The current excise duty for a manufacturer’s licence is €500. The applicant is also required to hold a valid Tax Clearance Certificate. Detailed information regarding the requirements for this authorisation and licence is available on the Revenue website at www.revenue.ie. In particular relevant information is contained in the “Revenue's Guide to Excise Licences” document on this website.