Dáil Éireann Debate, Wednesday - 24 October 2018
120. Deputy Niall Collins asked the Minister for Finance if the Revenue Commissioners have seized gaming machines from premises operating under an amusement licence or operating as a private members club; the details of seizures by council; and if he will make a statement on the matter. [44070/18]
View answer121. Deputy Niall Collins asked the Minister for Finance the estimated loss of revenue due to the lack of proper gaming and gambling legislation to the economy. [44073/18]
View answerI propose to take Questions Nos. 120 and 121 together.
Regarding Question 44070/18, I am advised that persons who operate gaming machines, which are made available for play in a public place, must display a valid Excise licence, issued by Revenue, on each such machine and be in possession of a valid Excise licence for the relevant premises. 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 that Act.
Revenue has advised me that it has started a national compliance project on the gaming and amusement machine sector, which is designed to identify and tackle any non-compliance with tax and excise licensing obligations. This project is ongoing across all geographic regions and to date site visits have been carried out by Revenue officials to 250 separate premises. A range of follow-up actions are now being pursued with respect to the tax and licensing issues identified.
Revenue has also advised me that prior to the start of this project it was necessary to obtain legal advice regarding the application of its enforcement powers in this sector. This issue arose on foot of a legal submission received from the industry. With the recent receipt of the required advices which clarified the position, Revenue is now proceeding with tackling any licensing issues identified using the full suite of powers available. Revenue has confirmed that while no seizures have taken place at this point, the process that must be adhered to in advance of any such action is now well under way.
Regarding Question 44073/18, any queries regarding the legislation that governs gaming and gambling are a question for my colleague the Minister for Justice and Equality. However, I can confirm that Revenue’s increased focus on the gaming and amusement sector (since 2017) has resulted in a significant increase in voluntary compliance with the law. For example, in 2016, 6,088 Gaming Machine licences were issued, generating total Excise revenue of €1.8 million. The equivalent figures for 2017 increased to 9,612 and €2.7million respectively, while for 2018 year to date (30 September) 8,277 Gaming Machine licenses were issued generating Excise revenue of €2.3 million.
