Thursday, 22 November 2018

Ceisteanna (48)

Niall Collins


48. Deputy Niall Collins asked the Minister for Finance the reason a gaming licence was granted (details supplied); and if he will make a statement on the matter. [48666/18]

Amharc ar fhreagra

Freagraí scríofa (Ceist ar Finance)

The legal framework for the approval of a Gaming Licence is as follows.  An operator of gaming machines is required to hold a Gaming Licence for each premises where gaming machines are available for play.  Section 19 of the Gaming and Lotteries Act 1956 provides that Revenue shall, on the application of a person to whom a certificate for a gaming licence has been granted by the District Court and on payment by that person of the relevant excise duty to Revenue, issue to that person a gaming licence.  Applicants to Revenue for a Gaming Licence are also required to hold a current tax clearance certificate.  Where an applicant satisfies these requirements a Gaming Licence is issued.

In addition to a Gaming Licence, section 43(3) of the Finance Act 1975 provides that a gaming machine shall not be made available for play in a public place unless a Gaming Machine Licence is displayed in a conspicuous position on the machine concerned.  Section 43(4) of the same Act provides that a Gaming Machine Licence may only be granted by Revenue to a holder of a Gaming Licence. I am also advised by Revenue that the details supplied are not sufficient to allow any more information to be provided, but in any case the restrictions imposed by section 851A of the Taxes Consolidation Act 1997 would limit their ability to provide information that could be associated with or related to an identifiable taxpayer.