Notice No. 1877 - Excise - Revenue Commissioners

Once the goods are destroyed the warehousekeeper should make the appropriate adjustment in
the stock accounts.
16.8 Home Consumption Warrant (Special)
Duty for losses/shortages should be paid on a ‘Special’ Home Consumption Warrant (C&E
1115). Payment is not usually made from the warehousekeeper’s deferred payment account,
but rather by bank draft or Electronic Fund Transfer (EFT).
At the discretion of the Officer, and by agreement with the warehousekeeper, payment for
losses/shortages of a routine nature may be included and paid for via the next monthly
Home Consumption Warrant.
17 Repayments
In certain circumstances, the repayment of excise duty may arise where duty has been
overpaid, e.g. where goods are delivered at the incorrect duty rate or where quantities
delivered for home consumption are incorrect.
The warehousekeeper should make application in writing to Revenue, outlining the
circumstances leading to the overpayment, and seeking to have the duty involved repaid.
Claims should be supported by appropriate documentary evidence, e.g. credit note from
supplier etc.
It is likely that enquiries, including an examination of all relevant document, will be carried
out by a Revenue Officer to confirm the validity of the repayment claim.
Under current legislation, a statutory limit of 4 years applies to repayment claims.
18 Administrative Penalties
Section 99B of the Finance Act 2001, as inserted by the 2011 Finance Act, provides for a
system of tax –geared penalties for deliberately or carelessly making incorrect returns.
Section 124A (as amended), provides for the imposition of administrative penalties on
authorised warehousekeepers in certain circumstances.
A warehousekeeper may be liable for an administrative penalty of €1,500 in respect of each
instance of non-compliance with a condition of authorisation, non-compliance with excise
primary legislation or non-compliance with any regulation made under that legislation.
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