TOPIC:

"Con Con":2s8m57t8 wrote: The Revenue Commissioners are in the process of drawing up new rules and instructions for setting up a distillery which should be published early this year.[/quote:2s8m57t8]
Have you heard anything more on this since January?

Have requested an update. I would imagine that when the new rules and instructions have been finalised they will be posted up on the revenue website, but I'll post back here when I get a reply. Won't be until Monday at the earliest.

The new regulations are yet to be completed. I was forwarded a standard letter for the application procedure.

[i:1sgesyn2]Dear ,

Further to your recent enquiry regarding approval for a Distillery , I am to inform you of the following requirements:

1. Prior to manufacture of spirits, a written application requesting approval must first be made to the Local Excise Administration Office. This application must be accompanied by:
• A site map showing the location of the proposed distillery,
• A full description of the manufacturing process. A detailed account of the process(s) at every stage of the operation is required.
• Detailed drawings showing all the plant, pipes and vessels to be used in the operation should also be included.

2. A Manufacturers Licence is required by all Distillers / Manufacturers of spirits
and may be obtained on application to the National Excise Licensing Office,
Government Building, The Glen, Waterford on payment of the appropriate fee.
A court certificate is required if the largest still has a capacity of less than 400
gallons (1819 Litres) . A current Tax Clearance Certificate is required before the
licence can be issued / renewed. The licence expires on the 30th. September each
year. A premises or place may only be approved as a distillery where it contains
a still of a capacity of not less than 1800 litres.

3. Approval as a Tax Warehouse and Approved Warehouse-keeper. Application
form to be completed and forwarded to Excise Administration Unit in respect
the above. The following Public Notices (see <!-- w --><a class="postlink" href="www.revenue.ie">www.revenue.ie) should be read
in conjunction with this application. 1877,1890, 1886, 1887.


In your own interest you should not acquire land or premises or begin any building operation until approval to operate a Distillery, Tax Warehouse and Warehouse-keeper has been granted to you by the Revenue Commissioners.









I trust that this information is sufficient to enable you to begin the application. It is imperative that the public notices listed above are read, and that you are familiar with
Revenue’s requirements associated with the application i.e. Security of premises, Access to premises / secure areas, Record keeping, Stock Controls, Returns, Testing of product etc. Should you require further information, please do not hesitate to contact me.


Note:
As I explained in our recent e-mail(s) the Revenue Commissioners are in the process of updating the instructions in relation to Distilleries at the moment, and the contents of this letter are based on the latest information available to me.[/i:1sgesyn2]

&amp;quot;Con Con&amp;quot;:26g1vap9 wrote: A premises or place may only be approved as a distillery where it contains a still of a capacity of not less than 1800 litres.[/quote:26g1vap9]I believe thats what is known in the trade as a 'barrier to entry'

&amp;quot;Con Con&amp;quot;:59e3b77o wrote: The new regulations are yet to be completed. I was forwarded a standard letter for the application procedure.

...
2. A Manufacturers Licence is required by all Distillers / Manufacturers of spirits
and may be obtained on application to the National Excise Licensing Office,
Government Building, The Glen, Waterford on payment of the appropriate fee.
A court certificate is required if the largest still has a capacity of less than 400
gallons (1819 Litres) . A current Tax Clearance Certificate is required before the
licence can be issued / renewed. The licence expires on the 30th. September each
year. A premises or place may only be approved as a distillery where it contains
a still of a capacity of not less than 1800 litres. [/quote:59e3b77o]

I would read this as implying that you can still distill small amounts (with a court certificate) but that if over 1800 stills are on site then the site must be approved as a distillery

How do others read this?

Will

I would have interpreted it as anywhere you distill is a distillery and in order to be legally certified as a distillery you must be able to distill over 1800 litres...

Although I like your interpretation much more than mine <!-- s:) --><img src="{SMILIES_PATH}/icon_smile.gif" alt="" title="Smile" /><!-- s:) -->