Gaming machines, which are made available for play in a public place, must have a valid Excise licence, which is issued by Revenue. The governing legislation in this regard is contained in the Finance Act 1975. Where a gaming machine is available for play, without a proper licence displayed, it is liable to forfeiture in accordance with Section 43(10)(b) of the Finance Act 1975.
Revenue has advised me that in 2016, 6,088 Gaming Machine licences were issued, generating total Excise revenue of €1.8 million. The equivalent figures for 2017 were 9,612 and €2.7 million respectively.
In 2017 Revenue started a national compliance project on the gaming and amusement machine sector, which is designed to identify and tackle non-compliance with tax and excise licensing obligations. This project is ongoing across all regions and to date site visits have been carried out by Revenue officials to 285 separate premises. A range of follow-up actions are being pursued with respect to the tax and licensing issues identified, including seizure of unlicensed gaming machines where necessary.