Courts / Offaly / Report

Distillery claims unfair treatment by Revenue over Covid hand-sanitiser production

Date
2022-03-23

Stage
Hearing Or Decision

Primary locality
Tullamore

County
Offaly

Summary

Arderin Distillery Ltd, based in Tullamore, has brought a judicial review to the High Court claiming it was treated unfairly by Revenue when the company sought tax relief on alcohol used to produce hand sanitiser for hospitals during the Covid‑19 pandemic. The distillery argues that it purchased 50,000 litres of ethanol in March 2020, after receiving assurances from a Revenue official that it would not have to pay Alcohol Products Tax (APT). It asserts that it complied with all required forms and that Revenue had previously granted relief for up to 80,000 litres. Revenue denies ever approving the relief, stating it never made a decision to grant or refuse the company's request and that the company's claim is unsupported. The case is pending a decision from Justice Siobhan Phelan, who has reserved judgment following submissions from both parties. The distillery seeks orders to quash Revenue's alleged refusal, prevent an APT assessment, and declare the relief unreasonable.