Are you a shop owner and you now want to sell wine to your customers?

The process in Ireland to obtain this type of new wine off licence is twofold.

An application will have to be made to the district court where the premises is situate. This application involves notifying the guards, making a newspaper advertisement of your intention to make the application in a local newspaper and your solicitor will then appear in court to move the application.

You will also require an architect to carry out plans of the shop for submission to the court and the architect will have to give evidence about the premises and its suitability for a wine off licence.

If you are successful with the court application, you submit this court certificate to the revenue commissioners with an application form and a customs and excise fee of €500.00 (the current fee at the time of writing this article). While you do not need to submit a tax clearance certificate (in the name of the licensee) to the revenue, it is best to do so at this stage and further a copy of your certificate of registration of business name.

Each subsequent year, the National Excise Licence Office will send you a Renewal Notice that will incorporate your Payslip together with a pre-paid envelope approximately two weeks before your Licence falls due for renewal. You will be required to declare that you are in possession of a tax clearance certificate and the certificate of registration of the business name. It would be important to hold onto these items for a period of 6 years as the revenue can request you to furnish these at any time.

For further information on how to obtain this type of licence contact Roisin at roisin@rocs.ie

This article is general in nature and cannot be regarded as legal advice. It is general commentary only. You should not rely on the contents of this article without consulting one of our Solicitors. If you would like advice regarding how the law applies to your individual circumstances, then please contact Roisin O’Connell Solicitors.