In review: licensing and taxation of gambling activities in Ireland

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There are several laws that control and regulate gambling in Ireland. Reforms are expected in 2022 and 2023. In March 2019, the government approved the establishment of a gambling regulatory authority. The 2021 Scheme has been approved by the Government for priority drafting and publication. It is anticipated that the Gambling Regulatory Authority will be operational by 20 23. Small lotteries are regulated by a permit granted by an Irish police or a licence granted from a district court. Applicants for a license must first obtain certificates of personal fitness. The Department of Justice and Equality is charged with awarding certificates to overseas applicants.

The Betting Acts govern betting in Ireland. The Gaming and Lotteries Acts governs gaming and lotterying. National Lottery Act 2013 governs the Irish NationalLottery. Totalisator Act 1929 governs Totalissator.

Bookmakers in Ireland are subject to betting duty at 2% of turnover. Remote bookmakers must also pay this duty on bets entered into with persons resident in the country. Online providers who are licensed overseas but provide e-gaming services to Irish customers should be registered and charge Irish VAT at 23%. For non-pooled gaming, the consideration that will be charged is the net revenue received by the operator from Irish clients. For pooled gaming the amount that is charged will depend on the rate that the e.g. operator receives.