Betting Tax Review


Betting Tax Review

During the Finance Bill 2016 debate in the Oireachtas, Minister of State Eoghan Murphy gave a commitment that betting duty would be examined as part of the Tax Strategy Group process in 2017. This reviews the roll out of the betting regime to remote bookmakers and betting exchanges in 2015, as well as looking at the likely impact of an increase in the rates of betting duty on

  1. Exchequer revenues – including potential for unlicensed operators,
  2. the bookmaking industry including the remote sector.

As part of this review your views are requested on the current system of taxation, specifically:

  • The inclusion of the remote sector into the betting regime under the Betting (Amendment) Act 2015;
  • Is the existing model of turnover tax, with different approach to betting exchanges, the most appropriate for the industry at this time?
  • What is an appropriate level of betting tax and the equivalent tax on betting exchanges commissions?
  • What would be the impact of a move from taxing the bookmaker to taxing the punter i.e. either a percentage tax on all bets placed but paid by the punter rather than the bookmaker, or a (higher) percentage on winnings paid by the punter?

In order to meet the timeframe of the TSG process, submissions are requested not later than close of business on 19 June 2017. Submissions should be forwarded to If you believe that a meeting would be useful, please indicate this when returning your submission.

Please note that all submissions made to the Department of Finance may be subject to a request for release pursuant to the Freedom of Information Act 2014. Responses to the consultation may also be published on the website of the Department of Finance.

If you have any queries please do not hesitate to contact Vivienne Behan at 353 (0) 761007661 or at the above e-mail address.

Indirect Tax Policy

Department of Finance


Submissions can be viewed here