242. Deputy Neasa Hourigan asked the Minister for Finance the number of gaming machines seized by the Revenue Commissioners under section 43 of the Finance Act 1975 in each of the years 2020 to 2023, in tabular form. [12375/24]
243. Deputy Neasa Hourigan asked the Minister for Finance the cost of storing gaming machines seized by the Revenue Commissioners under section 43 of the Finance Act 1975 in 2023. [12376/24]
244. Deputy Neasa Hourigan asked the Minister f242or Finance the number of licences issued for amusement machines issued in 2023; the number of licences for gaming machines issues in 2023; and the revenue collected for each. [12377/24]
245. Deputy Neasa Hourigan asked the Minister for Finance if he has estimated the revenue forgone as a result of not collecting gaming machine licence revenue in Dublin in 2023; and if he will make a statement on the matter. [12378/24]

Minister for Finance, Michael McGrath: I propose to take Questions Nos. 242 to 245, inclusive, together.

I am advised by Revenue the number of gaming machines seized by Revenue, under section 43 of the Finance Act 1975 in each of the years 2020 to 2023 is outlined below in tabular form.

No external cost was incurred by Revenue in 2023 for the storage of seized gaming machines.

I am further advised by Revenue that the number of licences issued for amusement machines, the number of licences issued for gaming machines and the revenue collected in 2023 for each are set out in the table below.

Gaming machines are defined in section 43 of the Finance Act 1975.

There are different approaches to gaming licences in different local authority areas, as some local authorities, such as is the case in parts of Dublin, do not allow gaming. This means that operators can only make amusement machines available for play in those areas and are licensed on that basis.

Revenue’s enforcement of the law in relation to gaming licensing is based on detecting machines that are unlicensed and, in particular, detecting gaming machines that have been licensed improperly as amusement machines. Revenue adopt a risk-based approach to all interventions and continue to tackle non-compliance across all taxes and duties.

Finally, I am aware Revenue is working closely with the Department of Justice on the upcoming Gambling Regulation Bill, which will consolidate and modernise gambling legislation, including legislation relating to the gaming sector.