Publican's Licence

Cost of renewal based on previous turnover


The Waiver of Excise Duty on on-trade liquor licences will not be extended to renewals in 2022.

The excise duty on renewal (including transfer) of a Publican’s licence is based on the annual turnover of the premises, less excluded turnover.

Excluded turnover is turnover which is not related to the sale of alcohol or arising from the provision of meals.

Turnover from the sale of snack foods, non-alcoholic beverages for consumption on the premises, tobacco products and entertainment should be included.

Rates of duty
Annual TurnoverDuty

Under €190,500


€190,500 to €380,999


€381,000 to €634,999


€635,000 to €952,499


€952,500   to €1,269,999


€1,270,000   or more