Licensing Law in Ireland
- Do all trades need a Licence?
Yes, in respect of liquor licences and selected others such as betting licenses and auctioneers licenses
- I have a Court Certificate, what do I do with it?
The Court Certificate is for the Revenue Commissioners and should be sent to them together with the appropriate fee and they will forward you a licence.
- Can my Renewal Notice be posted out in advance? (e.g. Pub Licence due to expire on 30th Sept)
The Revenue send out a renewal notice two weeks in advance of the expiry of the licence.
- How do I obtain a Licence?
See reply above – you send the Court Certificate to the Revenue.
- Can I renew a Licence on ROS?
Yes but make sure you have in your possession an up to date Tax Clearance Certificate. Once you have this document it automatically appears on your file with the excise authority section of the Revenue Commissioners.
- I have a renewal notice, it says I have been refused for not having Tax Clearance, can I submit my cheque anyway?
There is no point in sending a cheque until the Tax Clearance Certificate is in your possession.
- Is a Court Certificate the same as a Licence?
No the Court Certificate declares that the company/person named in the Court Certificate is a fit and proper person to whom the Revenue Commissioners can issue a licence. In the case of a company it is the company and not the nominee of that company that is the legal entity to whom a licence can issue.
- If a Court Certificate is granted to a nominee of a company/partnership who is the Licensee?
See above - the licensee is the company or in the case of a partnership then the partnership is the lisensee.
- If a Court Certificate is granted to a nominee of a company/partnership, who must be tax clear, the nominee, company or partnership?
See above – the nominee does not need a tax clearance certificate – it is the company or the partnership that is the legal entity which requires the Tax Clearance certificate.
- Can Revenue amend or correct the details on a Court Certificate?
The Court Certificate is a legal document and can only be amended by a Court Order.
- Where there is a new Licensee and a Certificate of Transfer has been submitted what Duty does the new Licensee pay?
The transfer of a licence does not impose new excise duty on the new licence. If the transfer takes place mid year then it is usual to do an apportionment account as between the Transferor and the Transferee which does not involve the Revenue Commissioners.
- When is a Court Certificate required?
The creation of a new licence requires a Court Certificate. Other occasions where a new Court Certificate is required occurs where a transfer of the licence occurs or where there has been a substantial alteration to the licenced premises.
- I have ceased trading what should I do?
Notify the Revenue Commissioners and in the case of a transfer of the licence notify them of the name of the new licensee.
- I have lost my Licence, what should I do?
Notify the Revenue Commissioners of the loss and apply for a duplicate to issue.
- If I take a Licence out in the middle of the Licence year, is it valid for 12 months?
This query is in relation to where a new licence issued. The fixed fee is payable irrespective of the date of the next renewal period or how long is left to run before the renewal date kicks in. In the case of a transfer midterm see reply above.
- Whose name should be on the Licence?
This is where confusion can arise. In replies above we have said that the nominee of a company or partnership does not require a Tax Clearance certificate when applying for a licence renewal but rather the legal entity carrying on the trade, be it a company or a partnership, does. However to get a Court Certificate the company or partnership must put forward a nominee and it is to the nominee that the licence issues. The nominee as licence holder is responsible for the proper conduct of the business in compliance with the law. It follows that the named person can be a sole person, a company, a partnership or such other legal entity provided such entity is the holder of a valid Court Certificate.
- I own a Licensed premises but have it leased to another entity. Can I apply for the Licence?
By leasing the premise you have transferred the licence to the licensee or its nominee who has made application to Court to have a Court Certificate issue in the lessee’s name or the nominee of the lessee.
- I was previously operating as a sole-trader but am now operating as a company, what should I do with regards to my liquor Licence?
The company is a new legal entity to whom you have transferred the licence. The company is required to apply to Court for a Court Certificate to transfer the licence.
- Who should sign the payslip?
The licensee should sign the payslip. In the case of a company as licensee it is the duly authorised person by the company who should sign.
- Whose name should be on the Tax Clearance Certificate?
The name of the licensee – in the case of a nominee it should be the company or partnership
- Who requires a Short Certificate of Incorporation?
A short Certificate of Incorporation is a document issued by the Companies Registration Office in respect of a trading company and is sufficient proof of the validity of the company when applying for a licence.
- What is a Certificate of Registration of Business Name?
The common or recognised name of a licensed premises is deemed to be a business name. If this name is other than the licensed holder then the licensed holder is obliged to register the common or recognised name as a business name and register the licensed holder as being the legal entity running the business.
- How do I register the business name?
The business name is registered in the companies registration office.
- I am nominee of the company, can I register the business name or must it be registered by the company?
The company is trading and deriving the profit from the business – it follows the company must register the business name.
Licensing Law Legal Advice
Hughes Murphy Solicitors can offer expert legal advice on Licensing Law in Ireland. For further information on licensing law or to make an appointment phone us on 1800 910 912 or submit the contact form below to arrange a callback.