Michael McGrath (Cork South Central, Fianna Fail)
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180. To ask the Minister for Finance the licensing costs incurred by off-trade alcohol retailers; and if he will make a statement on the matter. [45888/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that section 43 and Schedule 1 of Finance (1909-10) Act 1910 provides for liquor licences and Section 59 and Schedule 2 of the Finance (No. 2) Act 2008 provide for the current rates of excise duty payable on these licences. 

The 1910 Act provides for five types of retailer off-licence, i.e. spirits, wine, beer, cider and 'sweets'. The latter two licences are rarely issued as a beer retailer's off-licence entitles the licence-holder to sell cider by retail for consumption off the premises, whilst a wine retailer's off-licence entitles the holder of the licence to sell 'sweets' by retail for consumption off the premises. 

Liquor licences must be renewed annually. Each off-licence type costs €500 and the duty is charged presently on a standard, flat-fee basis. Therefore, a typical off-licence selling wine, sprits and beer will pay licence duty of €1,500 annually.