The receipt by a person of any sum bona fide by way of windfall winnings from betting or from any licensed lottery including the National Lottery is exempt from Income Tax, Capital Gains Tax and Capital Acquisitions Tax. A tax such as is proposed in the question could affect income for the National Lottery, the surplus from which may be used for national culture, including the Irish language; the arts, within the meaning of the Arts Act 1951; the health of the community; and for youth, welfare, national heritage and amenities. For reasons of equity, a windfall winnings tax such as is proposed in the question might have to be imposed on winnings from other lotteries, which could affect fundraising by charities and sports clubs. I have no plans to introduce a levy on windfall winnings at this time.