Dáil Éireann Debate, Tuesday - 27 January 2026
381. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the number of public houses in Ireland in December 2024; the estimated amount of alcoholic beverages sold, by category, by pubs in 2024; the total amount of VAT collected from pubs in 2024; and the total number of public houses which made VAT returns of less than €100,000 to the Revenue Commissioners in 2024. [6146/26]
Amharc ar fhreagraI have been advised by Revenue that 7,188 publican licences issued in the calendar year for 2024. It should be noted that licences regularly transfer and change hands during the course of the licensing year, and from one licensing year to the next. Additionally, licences are regularly extinguished by the Courts in favour of a new and different class of licence, often in a different geographical location. As such, the number of publican licences issued does not equate to the number of public houses.
I am also advised by Revenue that Alcohol Products Tax (APT) is charged at the time the excisable product is released from a duty suspension facility (e.g. warehouse) for consumption in the State, or, when following release for consumption in another Member State, is brought into Ireland. Taxpayers liable to APT are not obliged to disclose how these products are subsequently distributed or sold. As such, Revenue does not hold data relating to the volumes or excise duty applicable to the sale of alcohol products in off licences, public houses, licenced restaurants, or other licenced premises.
I have also been informed by Revenue that traders are not required to separately identify the VAT generated from the sale or supply of specific products or services in their periodic VAT returns. The total net VAT collected in 2024 from taxpayers holding publican excise licences is in the region of €1.04 billion. This figure includes the net VAT generated from all their economic activities, including activities from other economic sectors, and accounts for any VAT deductibility on input costs. Of the taxpayers who had a VAT liability in 2024, 3,632 taxpayers holding publican excise licences had a net VAT liability of less than €100,000 for the calendar year.
