Excise licences: who needs one, what they cost and how to renew

Selling alcohol, running gaming machines or trading fuel needs an excise licence from Revenue. Most run to 30 September and need tax clearance to renew.

Revenue issues excise licences to businesses involved in certain activities. These are selling or making alcohol, gaming and amusement machines, trading in auto-fuel or marked fuel, and methylated spirits. The licence is a duty paid each year for the right to trade, separate from the excise duty charged on the goods themselves.

Liquor licences

The main types are:

• manufacturers' licences, for distillers, brewers and cider makers: €500
• wholesale dealers' licences: €500 each for spirits, beer and wine
• retailers' on-licences and off-licences, for beer, wine or spirits: mostly €500 each
• special licences, for places such as theatres, sports arenas and passenger vessels
• a special restaurant licence: €3,805 when new, €500 to renew

For pubs and hotels, the spirits retailer's on-licence is charged on the previous year's turnover:

Getting a licence for the first time

Many liquor licences, including most publicans' licences, all hotel licences, most off-licences and the special restaurant licence, need a court certificate first. Others don't. You send the application form and supporting documents to Revenue's National Excise Licence Office. It must be signed by the sole trader, a partner, or a director or the company secretary. Revenue then sends a notice to complete the application and pay, through ROS or by pay-slip.

Every licensee needs a tax clearance certificate, which Revenue checks automatically. Companies and businesses trading under another name may also need their certificate of incorporation or business name registration.

Renewing

Most liquor licences run from 1 October to 30 September and expire on 30 September whatever date they were issued. Revenue sends a renewal form and pay-slip about two weeks before expiry, and you can renew and pay on ROS. Supporting documents aren't sent with a renewal, but you must hold them. A licence not renewed within 12 months of expiring lapses. A lapsed licence that needs a court certificate needs a new one before it can be renewed.

Gambling licences are moving

Since 5 February 2026, bookmakers, remote bookmakers and remote betting intermediaries are licensed by the Gambling Regulatory Authority of Ireland, not Revenue. They still pay betting duties to Revenue. Revenue continues to issue gaming and gaming machine licences until those move to the new authority.

Work it out

• VAT calculator and VAT 3 return →
• Corporation tax for your company →

Sources

General information, not tax advice. HeyPenny is not a tax agent.