I am advised by the National Lottery that the total winnings over €1,000 in 2011 was of the order of €190 million. On this basis a tax or levy of 5% on National Lottery winnings over €1,000 would yield €9.5 million. For reasons of equity, a levy such as is proposed in the question might have to be imposed on winnings over €1,000 from other lotteries, which could affect fundraising by charities and sports clubs.
Section 5 of the National Lottery Act 1986 provides that the surplus from the National Lottery may be used for the following purposes: national culture, including the Irish language; the arts, within the meaning of the Arts Act 1951; the health of the community; and for such other purposes as the Government may determine. The following categories have been so determined: youth, welfare, national heritage and amenities. A levy might have a behavioural effect on participation and reduce the surplus available for these purposes.
National Lottery winnings are currently specifically exempted from Income Tax, Capital Gains Tax and Capital Acquisitions Tax. I do not propose at this time to introduce a tax such as is suggested by the Deputy.