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Well the plot thickens, I must enquire about this, am I right in thinking that there is a chance I could sell less than 4.5 gal to anyone and just declare it for vat and tax, well not vat if sales are less than 50K as I would be a manufacturer.
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You'll have to declare it for tax and excise either way. But to sell in quantities less than 4.5gallons you'll need a licence, as well as your brewer's licence.

Of course, as always with beer, packaging is an important consideration, but if we were talking bottles there would be nothing to stop people clubbing together to buy the minimum order direct from the brewery and splitting it among themselves. As long as the brewery is taking the money from one person they are covered.

so polypins for 36 or 72 pints are no problem

It has been pointed out to me that I should make it clear that I am not a legal expert, nor do I work in the brewing industry.

I simply read and pointed out a section in the Excise Licences Manual[/url:197qnlqt], from the Office of the Revenue Commissioner.

If you plan on acting on this in any way, take legal advice from someone who isn't just a bored IT worker with an obsession with brewing.

Séan

Surely that goes without saying (for all of us). This is just a message board after all.