I am advised by Revenue that Betting Duty is charged on all bets placed by a person with a Licensed Bookmaker (Traditional Licence), a Licensed Remote Bookmaker (Remote Licence) or a Licensed Remote Betting Intermediary (Commissions Licence). The rate of Betting Duty charged on bets placed with holders of a Traditional and/or Remote Licence is 2%, while the rate of Betting Duty applicable to commissions charged by licensed intermediaries is 25%.
The receipts for 2019 to 2021 and the provisional receipts for 2022 in respect of Betting Duty broken down by licence type are provided in the table below:
Betting Duty Collected €m
-
|
Traditional Licence
|
Traditional Licence
|
Remote Licence
|
Commissions Licence
|
Year
|
In-house
|
Phone
|
Online
|
Online
|
2019
|
51.888
|
0.001
|
40.622
|
2.501
|
2020
|
39.013
|
0.008
|
44.935
|
2.815
|
2021
|
24.362
|
0.018
|
60.550
|
4.197
|
2022*
|
46.988
|
0.012
|
50.750
|
4.120
|
* 2022 values are provisional and may be subject to revision