248. Deputy Verona Murphy asked the Minister for Finance the total amount of transactional tax paid on gaming in 2019, 2020 and 2021; the proportion in each year paid in respect of online and retail activity; the tax heads under which any such tax has been levied; if the tax is applied by all entities that are licensed to provide gaming; the equivalent tax raised by way of the betting duty in each of the years in respect of activities attracting the betting duty; his assessment of the scale of gambling activity that falls outside the scope of the betting duty; and if he will make a statement on the matter. [14368/22] 

Paschal Donohoe, Minister for Finance: The regulation of gambling in Ireland is the responsibility of my colleague, the Minister for Justice. Gambling regulation is currently provided for principally by the Betting Act 1931 (as amended) and the Gaming and Lotteries Act 1956 (as amended). 

Gaming is defined by section 2 of the Gaming and Lotteries Act 1956 as playing a game (whether of skill or chance or partly of skill and partly of chance) for stakes hazarded by the players. This contrasts with betting where a bet is placed on the outcome of a competition, sporting activity or some other unpredictable future event. 

Gaming, including eGaming and the playing of gaming machines and amusement machines, is subject to VAT at the standard rate, currently 23%. I am advised by the Revenue Commissioners that traders are not required to separately identify the yield generated from a particular activity or product type on their VAT return. Therefore, it is not possible to provide data on the amount of VAT specifically collected from gaming as the Deputy has requested. 

Betting activities are exempt from VAT in accordance with Article 135(1)(i) of VAT Directive 2006/112/EC. However, in Ireland betting activity is subject to other taxes.  Sections 67 and 67A of the Finance Act 2002 provide for Betting Duty at a rate of 2%, in respect of every bet entered into by bookmakers with persons in the State including bets entered into by remote means. In addition, section 67B of the Finance Act 2002 provides that remote betting intermediaries are liable to Betting Intermediary Duty, at the rate of 25%, on commission charges. The total Betting Duty and Betting Intermediary Duty receipts in the years 2019, 2020 and 2021 are as follows:

There are also specific licensing requirements for betting and gaming activities. All bookmakers, remote bookmakers, and remote betting intermediaries are required to hold a valid excise licence. Similarly, where the playing of gaming and amusement machines takes place, the premises must have a valid gaming licence, or an amusement permit and all machines located in those premises must be appropriately licensed as gaming or amusement machines. Currently there are no licensing requirements for eGaming. Registers of all licences issued are published on Revenue’s website. 

The Gaming and Lotteries (Amendment) Act 2019 was introduced as an interim measure pending the comprehensive reform of gambling in Ireland. The Government is committed to the modernisation of our licensing and regulatory environment for gambling. In this regard, I am aware that in line with the Programme for Government commitment work is ongoing in Department of Justice to comprehensively reform the regulation of gambling activities and to provide for an independent Gambling Regulator. The Gambling Regulator will be responsible for enforcing appropriate licensing and regulatory measures in respect of all gambling activities, including online.