Guide to Applying for Your First Amusement Machine Permit in Ireland

Understanding the First-Time Application for an Amusement Machine Permit and Licence in Ireland

If you plan to operate amusement machines in Ireland, obtaining the appropriate permits and licences from the Office of the Revenue Commissioners is a legal requirement. This process ensures compliance with Irish law and allows you to trade legally within the country’s regulatory framework. This article provides a comprehensive overview of the application procedure, who needs to apply, how to complete the form, and important considerations to keep in mind.

What Is the Purpose of the Application Form?

The Amusement Machine Permit and Amusement Machine Licence First Time Application form, identified by the code AmuseAp1, is designed for new applicants seeking to legally operate amusement machines. The permit grants permission to place machines in public premises, while the licence authorizes the actual operation of those machines. It is essential to complete this form accurately to ensure your application is processed smoothly and without delays.

Who Must Fill Out This Form?

This application is mandatory for individuals or entities intending to operate amusement machines for commercial purposes in Ireland. Whether you are a sole trader, a company, or a partnership, you must submit this form before commencing trading. It is important to note that trading without a valid excise licence is an offence, and you must wait until your licence is issued before operating any amusement machines.

How to Complete the Application Form

The form must be filled out in BLOCK CAPITALS, ensuring clarity and legibility. Here are the key sections you will need to complete:

• Licensee Name: The name of the individual or company applying for the permit and licence. This name will appear on the issued licence.
• Tax Reference No: Your current Tax Reference Number (TRN), which Revenue verifies electronically. No need to enclose tax certificates.
• Nominee: If applicable, provide the name of a director or partner involved in the business.
• Business Name: The trading name of your premises, as displayed publicly.
• Permit Holder Address: The physical address of the premises where machines will be located.
• Previous Licensing Details: If the premises were previously licensed, include the previous owner or licence reference number.
• Mailing Address: An alternative address for correspondence, if different from the premises address.

Additionally, you will need to specify the type of application—whether for a permit, licence, or both—and the relevant expiry dates. Remember, payment should not be enclosed with the initial application; payment is made after the application is approved and an application notice is issued.

Submitting the Application

The completed form must be sent to the National Excise Licence Office at the following address:

Office of the Revenue Commissioners Anne Street Wexford Y35 E29K

Processing times vary, but once your application is reviewed and approved, you will receive an Application Notice. This notice is essential for proceeding to the licensing stage.

Applying for the Licence After Permit Approval

Once you have your permit, you can apply for your amusement machine licence. This step requires:

• Having a valid Tax Clearance Certificate (which Revenue verifies electronically).
• Completing the application form and submitting it to the same office.
• Waiting for the approval and receipt of an application notice before making payment.

Payment can be made via the Revenue On-Line Service (ROS) or by cheque/bank draft using the payslip attached to your application notice. Payments must be sent to the Collector-General at the specified Limerick address, with cash payments not accepted.

Important Considerations and Common Errors

To avoid delays or rejection, ensure:

• All sections are completed clearly and accurately.
• The correct licence type and expiry dates are specified.
• You hold a valid Tax Clearance Certificate at the time of application.
• You do not enclose payment with the initial application—wait until the application notice is received.
• You provide an accurate schedule of public places where machines will be located, as required by law.

Failure to comply with these requirements can result in application delays or legal issues. Always review the notes provided and contact the National Excise Licence Office if you have questions about your specific circumstances.

Final Notes

This application process is a crucial step in legally operating amusement machines in Ireland. By carefully completing the form and adhering to the procedures outlined by the Revenue Commissioners, you can ensure your business operates in compliance with Irish law, avoiding penalties and ensuring a smooth licensing experience.