Betting Duty

When do I pay Betting Duty?

Every person liable to pay:

  • Betting Duty 
  • or
  • Betting Intermediary Duty

must submit returns and payments by electronic means via Revenue’s Online Service (ROS).

Betting Duty returns are due on a quarterly basis (January – March, April – June, July – September, October – December). The return and payment must be made on or before the 15th day of the month following the last day of the accounting period to which the return relates.

For example, the Betting Duty return for the quarter ended 31 March must be submitted and paid by 15 April. Where no bet is accepted by a bookmaker, that bookmaker must furnish a ‘nil’ return for that period.

Next: Are there any reliefs from Betting Duty?