Waiver of excise duty on on-trade liquor licences on renewal in 2021
The waiver of excise duty for on-trade liquor licences on renewal in 2020, which the Government announced in a package of measures on 28 August 2020 to help:
recognising the economic impact of Covid-19 on their businesses, has been extended to include renewal of the same excise licences for the new licensing period beginning 1 October 2021.
The waiver applies to:
- renewals of ‘on’-trade liquor licences, that is whose licences expire on 30 September 2021
- once renewed, will issue for the period 1 October 2021 - 30 September 2022.
The waiver does not apply to:
Next: Renewal application process