I propose to take Questions Nos. 152 and 153 together.
I am advised by Revenue that a breakdown of receipts from traditional betting duty, remote/online betting duty and betting intermediary duty in each of the years 2018 to 2021 is available on the Revenue website at the following link:
www.revenue.ie/en/corporate/information-about-revenue/statistics/excise/receipts-volume-and-price/betting-duty-receipts.aspx
A breakdown of betting duty receipts for 2022 and to the end of March 2023 by licence type is provided in the table below.
Year
|
Traditional Duty €m
|
Remote Duty €m
|
Intermediary Duty €m
|
Total €m
|
2023
|
11.5
|
12.8
|
0.9
|
25.2*
|
2022
|
45.7
|
49.3
|
3.9
|
98.9
|
* 2023 betting duty receipts are provisional and subject to change.
I am further advised by Revenue that section 68(1)(a) of Chapter 1 of Part 2 of the Finance Act 2002 is currently in force. This section provides for an exemption from Betting Duty on bets entered into by bookmakers operating at authorised horse racing courses or greyhound race meetings. The exemption applies to bets made on races taking place at the authorised horse racing course or greyhound race meeting where the bookmaker is located as well as bets made on races taking place at another location. The exemption does not apply to bets entered into by remote means i.e. by any electronic means including the internet or telephone betting.
In relation to Question 21029/23, I am advised by Revenue that the interest and penalties collected, in each of the past five years, on late payments of betting duty is set out in the below table.
Type
|
2022 €m
|
2021 €m
|
2020 €m
|
2019 €m
|
2018 €m
|
Interest
|
0.42
|
0.03
|
0.09
|
0.03
|
0.11
|
Penalties
|
0.02
|
0.00
|
0.02
|
0.00
|
0.00
|