Waiver of excise duty on on-trade liquor licences on renewal in 2021

Overview

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:

  • pubs
  • bars
  • and
  • nightclubs

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  
  • and
  • once renewed, will issue for the period 1 October 2021 - 30 September 2022.

 The waiver does not apply to:

Next: Renewal application process