Courts / Offaly / Report

Distillery has 'legitimate expectation' of tax relief on hand sanitiser production, judge finds

Summary

In a High Court decision, Justice Siobhan Phelan ruled that Arderin Distillery Ltd, which had purchased alcohol to produce hand sanitiser for hospitals during the Covid‑19 emergency, had not yet received a formal decision from Revenue on its application for excise duty relief. The judge found the distillery's challenge premature because no decision had been made, but acknowledged that the distillery had a legitimate expectation of relief based on assurances from a Revenue official. The court held that, in the absence of a refusal or acceptance, the distillery could not obtain the declarations it sought. The judge noted the health emergency's urgency and the lack of pre‑litigation correspondence, which had hindered clarity and increased legal costs. No interim relief was granted. The case remains at the stage of an unmade decision by Revenue.

Who, what, where, when and why

What: Report matter: Distillery has 'legitimate expectation' of tax relief on hand sanitiser production, judge finds. Procedural stage: hearing_or_decision

When:

• March 2020 Other
• June 2020 Other
• July 2020 Incident
• 2022-05-10 Publication

Places mentioned

Topics

Stage Hearing Or Decision

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Read the original CNI report