Ireland Excise Licences: Revenue Updates Guide After GRAI Transition (eBrief 113/26)

On 7 July 2026, Revenue published eBrief No. 113/26 announcing an update to the Tax and Duty Manual Guide to Excise Licences. The update reflects the transition of certain betting licensing responsibilities from Revenue to the Gambling Regulatory Authority of Ireland (GRAI).

If you operate — or advise — publicans, gaming venues, or businesses that historically held Revenue betting licences, you should refresh your licence map so applications and renewals go to the correct authority and obsolete licence types are not chased on ROS.

References to Bookmakers, Remote Bookmakers, and Remote Betting Intermediaries licences have been removed from Revenue’s Guide because those licences transitioned to the GRAI in February 2026. Operators in those categories should follow GRAI processes for licensing rather than legacy Revenue betting-licence routes.

Revenue confirms it will continue to licence gaming until transition to the GRAI. That means gaming operators should still use current Revenue excise-licence guidance and calendars until a further official notice completes that handover.

eBrief 113/26 also notes that references to the Publican’s licence (Ordinary) Bog premises have been removed because that licence was repealed. Agents maintaining licence registers for hospitality clients should delete obsolete Bog-premises entries so renewal diaries do not create false compliance tasks.

Treat the Guide as the live checklist for which excise licences Revenue still administers. Cross-check any third-party software or internal SOPs that still list bookmaker or remote-betting products under Revenue codes.

Split your licence inventory into GRAI-regulated betting products versus Revenue-regulated gaming (and any other excise licences still on Revenue’s books). Confirm renewal dates, authorised premises, and responsible persons for each bucket.

For hospitality clients, confirm ordinary publican and related excise positions against the updated Guide — do not rely on pre-2026 manuals that still describe repealed Bog-premises licences or Revenue bookmaker products.

Keep payment, premises, and ownership change evidence exportable. Licence transitions often surface when banks, landlords, or insurers ask for current certificates — outdated Revenue references slow those checks.

FinnAccountings helps Ireland and UK businesses organise bookkeeping, VAT, and tax prep drafts with Chartered Accountant insight before you or your adviser files with Revenue or HMRC. Start a free trial to keep licence fees, premises costs, and supporting documents review-ready — licensing applications remain with you or your agent, and we do not file with ROS or GRAI on your behalf.

Hospitality traders should also review our Ireland 9% hospitality VAT briefing and the free VAT calculator for rate checks on restaurant and catering supplies.