Vol. 510 No. 3
143 Mrs. Owen asked the Minister for Agriculture, Food and Rural Development if off-course bookmakers will be given the facility of paying their £2,000 levy to the Revenue Commissioners by direct debit or weekly payment in view of the fact this procedure is afforded to on-course bookmakers; and if he will make a statement on the matter. [22538/99]
The two charges referred to are made payable under two different sections of the Irish Horseracing Industry Act, 1994, as inserted by section 4 of the Horse and Greyhound Racing (Betting Charges and Levies) Act, 1999.
Section 54B of the Act of 1994, as inserted by the Act of 1999, allows the Irish Horseracing Authority to introduce such flat-rate charges on on-course bookmakers as it considers necessary and appropriate and it is for the authority to decide the amounts payable and the manner in which the payments must be made. I understand that the authority has introduced a charge of £2,000 on each and every on-course bookmaker under this section and has given those bookmakers the option to pay the amount using a direct debit system which was already in existence for the 5% on-course levy that was payable up to last July.
Section 54E of the Act of 1994, as inserted by the Act of 1999, prescribes that off-course bookmakers must pay to the Revenue Commissioners for and on behalf of the authority by the 1 September each year a charge, in respect of each premises, of £500, £1,000 or £2,000 depending on their level of turnover at the premises up to the previous June. There is no pre-existing direct debit system in operation with the Revenue Commissioners and it was considered that a weekly collection system would be too cumbersome and inefficient especially for the lower rates. Under the legislation the only instalment system that could be used now is one involving advance payments so that the full amount of any liability would be paid by 1 September as prescribed in the Act.
