Microbreweries - establishment and relief

How do you claim the relief?

You can claim the relief either by remission or repayment. Remission means you pay the tax at the reduced rate. Repayment means you pay the tax in full and Revenue then repays you 50% at a later date.

The repayment or remission of Alcohol Products Tax (APT) is available to the person:

• who paid
• or
• is liable to pay

the tax on the beer.

You can find further detail on the procedures for remission and repayment in Administration and Control of Tax Warehouses Manual: Part 2 Breweries, Microbreweries and Cider Manufacturers.

Beer produced in Irish breweries consigned to other Member States may be eligible for relief or reduced rates offered in those countries. Qualifying criteria for reduced rates vary between Member States. Enquiries should be made directly with the tax authorities of the Member State to which the beer is being consigned.

Beer produced in Irish breweries exported to other countries outside the European Union (EU) (Third countries) may also be eligible for relief or reduced rates offered in those countries. Enquiries should be made directly with the tax authorities of the country to which the beer is being dispatched.

Next: Movement of qualifying beer