I propose to take Questions Nos. 67 and 69 together.
In relation to PQ 9904/19, Gaming machines and amusement machines which are made available for play must have a valid excise licence issued by Revenue. Legislation for gaming machines is contained in the Gaming and Lotteries Act 1956 and the Finance Act 1975. Legislation for Amusement Machines is contained in the Finance Act 1992.
An operator of gaming machines must first apply to the District Court for a certificate for a gaming licence. This is required for each premises where it is intended to make gaming machines available for play. Provided the District Court grants this certificate, the operator must apply to Revenue for a Gaming Licence for each premises concerned. The Gaming and Lotteries Act 1956 provides that Revenue shall, on the application of a person who has been granted a certificate for a gaming licence by the District Court and on payment of the relevant excise duty, issue to that person a Gaming Licence.
Under the Finance Act 1975, an operator of gaming machines must also apply to Revenue for a Gaming Machine Licence in respect of each gaming machine made available for play. Gaming Machine Licences may only be issued by Revenue to an operator who already holds a Gaming Licence (for premises) and who has paid the relevant excise duty.
I am advised by Revenue that it commenced a nationwide compliance project in 2017 in relation to the gaming and amusement sector, including compliance with licensing laws. Revenue’s enforcement of the law in relation to gaming machine licensing is based on detecting machines that are unlicensed and detecting gaming machines that have been licensed improperly as amusement machines. To date, in addition to audit settlements and other outcomes arising from the project, a total of 293 gaming machines have been seized by Revenue for breaches of the licensing laws. I am also advised that Revenue liaises with an Garda Síochána in relation to the implementation of the national compliance project in individual cases where this is appropriate and necessary.
Regarding PQ 9993/19, I am advised by Revenue that, in accordance with section 43 of the Finance Act 1975, a gaming machine which is made available for play in a public place without a Gaming Machine Licence is liable to forfeiture and may be seized. This provision applies irrespective of whether the machine is operated in an area for which the relevant Local Authority has elected to permit gaming under Part III of the Gaming and Lotteries Act 1956, or not.
The table sets out the number of seizures of gaming machines by Revenue under the provisions of section 43 in the years requested by the Deputy. Revenue has also confirmed that while it does not maintain records of the areas in which the relevant Local Authority permits gaming, it understands that most seizures have occurred in areas where it is not permitted.
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Year
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2016
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2017
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2018
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2019 (to date)
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|
Number of gaming machines seized
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0
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0
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158
|
135
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