605. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if the betting duty applies to the national lottery or any sold scratch cards in the State. [43856/26]
606. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if betting duty applies to casinos; and the way this assessed for onsite cash games. [43921/26]

Simon Harris, Tánaiste and Minister for Finance: I propose to take Questions Nos. 605 and 612 together.

Betting duty law is set out in Chapter 1 of Part 2 of Finance Act 2002, as amended.  The tax operates as an excise duty and applies to bets placed by persons in the State with a licenced bookmaker (either in-person or by remote means) and on commissions earned by licenced remote betting intermediaries in the State.  Section 64 of Finance Act 2002 defines a ‘bet’ as

“…a transaction involving 2 or more persons, where–

(a) the parties hold differing views regarding the outcome of an event,

(b) the parties agree that depending on the outcome of the event, one or more parties shall pay to the other or others a sum, and

(c) the event upon the outcome of which the transaction depends shall not be the outcome of a game within the meaning of this Act;”

Activities such as lotteries, scratch cards, and cash games in casinos as referred to by the Deputy, do not come within the definition of a bet and, therefore, they are outside the scope of excise duty.