Vehicle Registration Tax (VRT) and Excise Duty

Relief from Excise Duty (Alcohol Products Tax)

A relief from Alcohol Products Tax (APT) applies to alcohol used in the production of medicinal products, such as hand sanitisers.

To benefit from this relief, producers must apply to Revenue to be authorised to receive alcohol for this purpose.


Before hand sanitiser products can made available for sale or use, the production must be approved by the Department of Agriculture, Food and the Marine.

Next: Waiver of Excise Duty on on-trade Liquor Licences on Renewal in 2020 and 2021