400. Deputy Robert Troy asked the Minister for Justice, Home Affairs and Migration if he will provide an update on changes to the gambling laws surrounding business to customer gambling establishments through the Gambling Regulatory Authority of Ireland; and the current licencing criteria for such establishments. [54333/26]

Minister for Justice, Home Affairs and Migration: The Gambling Regulation Act 2024 (‘2024 Act’) was enacted on 23 October 2024 and established a new, independent statutory body – the Gambling Regulatory Authority of Ireland (GRAI). Last year, I signed orders to commence the first provisions of the Act and to establish the Authority from 5 March 2025. The Act was drafted from a public health perspective and seeks to protect those most vulnerable in our communities, including children and younger people, from the harms presented by problem gambling.

The provisions of the 2024 Act and the powers of the Authority are being rolled out on a phased basis and, in that context, I signed an order on 3 February 2026 to commence those parts of the Act that allow the Authority to begin accepting applications for the issuing of betting licences. As of 1 July, the Authority can issue licences for remote betting licensees and in-person betting licensees from 1 December 2026, when their existing licences, issued by the Office of the Revenue Commissioners, expire. As the Authority builds up its resources, commencement of the licensing of the remaining sectors of the gambling industry will take place in due course.

The Act provides the Authority with extensive powers to deal with unlicensed operators, those operating without the correct licence, or those in contravention of the terms of a licence issued by the Authority. The Act provides for an offence of providing a gambling activity without a licence and any person found guilty of such an offence shall be subject to a fine and/or up to 8 years imprisonment.

In addition to this offence, the Act also provides for the ability of the Authority, via court order, to block:

• internet service provision of a prohibited gambling activity or by unlicensed providers (both inside and outside the State);
• advertising of gambling activities by unlicensed providers;
• financial payments to unlicensed providers;
• the disposal of assets (by such an unlicensed provider) or reducing assets below a certain level; and
• to compel the surrender of any gambling products used in the provision of prohibited gambling services.

Work is progressing on commencing the remaining provisions of the Act and in that context, it is my intention to commence the licensing and regulation of gaming activities by the Authority, under the Act, at the earliest opportunity.

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Dáil Éireann debate. Question 159 - Revenue Commissioners [53789/26].

159. Deputy Emer Currie asked the Tánaiste and Minister for Finance whether his Department, the Revenue Commissioners or any agency under his remit has undertaken an assessment of the scale of betting or betting-intermediary activity by persons in the State on websites or platforms that do not hold an Irish licence; the estimated value of such activity; the estimated tax foregone; and if he will make a statement on the matter. [53789/26]

Tánaiste and Minister for Finance: In Ireland, policy regarding the regulation of gambling mainly comes within the ambit of my colleague the Minister for Justice, Home Affairs and Migration.  The legislation governing this area was considerably modernised within the last couple of years with the enactment by the Oireachtas of the Gambling Regulation Act 2024, and earlier this year on 5 February 2026 provisions of that Act were commenced which assigned responsibility for the licensing and regulation of betting to the independent Gambling Regulatory Authority.  Prior to that date, the regulation of betting, including the administration of betting licences, was conducted in accordance with the Betting Act 1931 which now stands repealed by the 2024 Act.

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 is aligned with the regulatory framework.  Accordingly, the tax 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.  In line with other taxes, Revenue selects cases for compliance intervention based on risk and these compliance checks can include reviewing returns, payments and compliance with licencing requirements as applicable to taxation provisions.

The VAT treatment of goods and services is governed by EU VAT law, with which Irish VAT law is required to comply.  In general, the EU VAT Directive requires that all supplies of goods and services are subject to VAT, except those for which the Directive specifically permits an exemption.  As permitted by the Directive, Irish VAT law provides an exemption from VAT for bets betting intermediary services that are within the scope of the Finance Act 2002 excise provisions for Betting Duties.

Revenue does not have the type of data sought by the Deputy regarding activity on betting sites that do not hold Irish licences.

Under the new regulatory framework introduced by the Gambling Regulation Act, the Gambling Regulatory Authority of Ireland has been granted extensive powers to deal with unlicensed operators, those operating without the correct licence, or those in contravention of the terms of a licence issued by the Authority.  The Deputy may wish to engage with my colleague, the Minister for Justice, Home Affairs and Migration, for further information in relation to the range of sanctions for those found to be operating outside of the licensing framework.