Betting Duty is chargeable on all bets placed by a person with a licensed bookmaker at a bookmaker’s registered premises. This charge is due irrespective of the means by which a bet is placed.
Licensed Remote Bookmakers are liable for Betting Duty in respect of any bets entered into with persons in the State by remote means.
Licensed Remote Betting Intermediaries are liable for Betting Intermediary Duty, on commission charged by them to persons in the State.
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