Michael Healy-Rae (Kerry South, Independent)
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57. To ask the Minister for Finance the position regarding the brewing, and selling, of beer by private businesses; and if he will make a statement on the matter. [8488/15]

Michael Noonan (Limerick City, Fine Gael)
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The Licensing Acts 1833 to 2010, together with the Finance (1909-10) Act 1910, provide the regulatory framework for liquor licences, including the licences relevant to the brewing and sale of beer. A beer manufacturer's licence is required for the production and wholesale supply of beer. A person who is engaging solely in the wholesale supply of beer is required to hold a 'wholesale dealer in beer' licence. The sale of beer for personal consumption requires a person to hold, depending on the circumstances, a publican's licence, or a beer retailer's on-licence, a wine retailer's on-licence (if the holder has an appropriate court certificate), a special restaurant licence, or a beer retailer's off-licence. Separate to the liquor licensing laws, a club may sell beer if it holds a certificate of registration from the Courts under the Registration of Clubs Acts 1904 - 2008.

In addition to the licensing requirements, beer may be produced only in a tax warehouse by a person who is authorised by the Revenue Commissioners under the Finance Act 2001.