Notice No. 1877 - Excise - Revenue Commissioners

warehouses, subject to conditions on any authorisation granted, breach of which is an offence
under Section 121.
Chapter 1 of Part 2 of the Finance Act 2003 sets down the charging provisions, rates, and
tax requirements for Alcohol Products Tax .
The Alcohol Products Tax Regulation 2004 (S.I. No. 379 of 2004) sets down requirements
and procedures to be followed in the tax warehouse.
Section 136 provides that authorised Officers of the Revenue Commissioners may at any time
enter premises and may there make enquiries and take samples, require the production of
books, accounts and records, and inspect, take extracts from, copy, or remove records relating
to products chargeable with excise duty. It is an offence, under Section 123 to refuse to give
information or to give false information to an Officer or to obstruct or impede an Officer
exercising powers under the Act.
A person convicted of a summary offence under these provisions is liable to a penalty of
€5,000.
Part 47, Chapter 4 of the Taxes Consolidation Act 1997 makes it an offence for a person to
knowingly deliver to the Revenue Commissioners incorrect returns, statements or accounts, to
knowingly produce incorrect receipts, invoices or other documents, or, to knowingly claim
exemptions or reliefs to which the person is not entitled.
Section 1078 (3) of the Taxes Consolidation Act 1997 provides that persons convicted of an
indictable offence under these provisions shall be liable to fines of up to €126,970 and/or a
maximum of five years imprisonment.
Section 119, of the Finance Act 2001, makes it an offence for any person to directly or
indirectly fraudulently evade, or attempt to evade, excise duty. A person convicted of an
indictable offence under these provisions shall be liable to a penalty of three times the value
(including all taxes) of the excisable products concerned, or €126,970, whichever is the
greater, and/or a maximum of 5 years imprisonment.
3 Excise Licences
A warehousekeeper involved in the wholesaling of alcoholic products requires a Dealer’s
Licence. Different types of dealers’ licences may apply depending on the nature of the trade,
e.g. wine/beer/spirits. These licences are issued by the National Excise Licence Office,
(NELO), Waterford.
A warehousekeeper involved in manufacturing excisable product requires the appropriate
Manufacturer’s Licence. A Manufacturer’s Licence authorises the holder to act as a wholesale
dealer at the premises where the product is manufactured.
For further information on excise licences, please refer to Revenue’s Guide to Excise
Licences available on its website via the following link:
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