25th January, 2022
Nightclubs and late bars need to obtain a special exemption order i.e. SEO) from the District Court for every occasion they want to trade past normal trading hours. SEOs permit extended opening hours until 2.30am.
The court fee for each Special Exemption Order is €300 and an excise duty of €110 per application is also payable to the Revenue Commissioners.
Minister for Justice, Helen McEntee, said: “All licence holders, but particularly those serving in the late night trade, have found themselves in such a difficult situation as a result of Covid-19. This government is committed to supporting these businesses and the night time economy to get back on their feet in 2022. We initially introduced the waiver in relation to SEOs for late night trade licence holders who traditionally trade past normal opening hours in October of last year, and I am delighted to be able to extend this exemption until the end of April 2022.”
It will be still necessary for the SEO court application to be made and the order to be obtained by a licensed premises.
Minister Paschal Donohoe added: “The waiver of court fees and excise duty for special exemption orders recognises the particular difficulties experienced by the sector where many businesses have been closed for a significant period of time or had to operate at a reduced capacity on reopening last October.”