Mick Wallace (Wexford, Independent)
Link to this: Individually | In context | Oireachtas source

140. To ask the Minister for Finance the revenue raised from the granting of special exemption orders in each of the years 2010 to 2017 and to date in 2018, by county, in tabular form. [4790/18]

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source

Revenue is the licensing authority for most excise licences in the State however it does not have responsibility for handling applications for Special Exemption Orders.  These are the responsibility of the Courts Service, as is the collection of the appropriate excise duty.  On application for a Special Exemption Licence a fee is paid to the Courts Service by the publican.  The excise duty element of this fee is €110.

Revenue receives details each year from the Courts Service of the number of licences issued nationally.  The table below sets out the number of Special Exemption Licences issued nationally from 2010 to 2016, and the amount of excise duty collected in each of these years.  Details are not yet available for 2017 or to date in 2018.  Revenue do not have details at county level, the Courts Service may be able to provide that level of detail.