Dáil Éireann Debate, Tuesday - 7 November 2023
297. Deputy Jim O'Callaghan asked the Minister for Finance the tax yield from the gambling levy for the years 2019, 2020, 2021, 2022 and 2023 to date, in tabular form; and if he will make a statement on the matter. [47480/23]
View answer298. Deputy Jim O'Callaghan asked the Minister for Finance the total tax yield from the gambling sector for the years 2019, 2020, 2021, 2022 and 2023 to date, in tabular form; and if he will make a statement on the matter. [47481/23]
View answerI propose to take Questions Nos. 297 and 298 together.
I am advised by Revenue that the receipts from Betting Duty in each of the years 2019 to 2022 are available on the Revenue website at:www.revenue.ie/en/corporate/information-about-revenue/statistics/excise/receipts-volume-and-price/betting-duty-receipts.aspx
The provisional Betting Duty receipts for January to October 2023 are €102.7m.
The total tax receipts received across all taxpayers who identify their primary business activity within the Gambling and Betting Activities sector for the years 2019 to 2023 year-to-date, is shown in the table below. Business activity is identified using the Nomenclature of Economic Activities (NACE) statistical classification code. Some taxpayers who self-classify within this NACE sector engage in other, secondary economic activities outside of gambling and as such, it is not possible to separately identify tax receipts relating solely to gambling related business activity. It should also be noted that not all taxpayers who file a betting duty return are classified under this NACE code.
In relation to VAT, a large proportion of business within this sector are VAT-exempt and as such are not required to file a VAT return. Lotteries, on and off course betting, remote-on line gambling and gambling via betting exchanges are all exempt from VAT.
A small number of tax heads are excluded due to the low number of taxpayers filing these returns in accordance with Revenue’s Statistical Disclosure Protocol.
|
Tax Head |
Year (€ millions) |
||||
|
2019 |
2020 |
2021 |
2022 |
2023 |
|
|
Betting Duty |
94.4 |
86.4 |
88.4 |
98.5 |
102.1 |
|
Capital Gains Tax |
1.5 |
1.8 |
4.5 |
0.8 |
- |
|
Corporation Tax |
18.4 |
9.5 |
14.9 |
20.8 |
25.1 |
|
Customs & Excise |
1.5 |
1.4 |
1.0 |
1.0 |
0.4 |
|
Excise Licence |
4.1 |
2.0 |
2.2 |
3.5 |
4.4 |
|
Income Tax (Non-PAYE) |
4.5 |
4.4 |
-0.9 |
2.2 |
0.7 |
|
Income Tax (PAYE) |
43.4 |
43.7 |
50.1 |
59.9 |
50.9 |
|
VAT |
19.5 |
6.4 |
3.5 |
62.7 |
20.8 |
