Revenue eBrief No. 096/26
21 May 2026
Betting Duties - Returns and Payments
The Tax and Duty Manuals related to Betting Duties and to licences for Bookmakers, Remote Bookmakers, and Remote Betting Intermediaries have been revised as follows:
Betting Duties - Returns and Payments
- New paragraph 1.2.5 included regarding the Gambling Regulation Act 2024 and the transition of licencing responsibilities to the Gambling Regulatory Authority of Ireland.
- Updated references to “de minimis” State aid legislation and the increase of the 3-year threshold to €300,000.
Bookmakers, Remote Bookmakers and Remote Betting Intermediaries - Licence Procedures.
- New paragraph 1.2.3. included regarding the Gambling Regulation Act 2024 and the transition of licencing responsibilities to the Gambling Regulatory Authority of Ireland.
Miscellaneous other minor revisions and updates to both manuals.