Fergus O'Dowd (Louth, Fine Gael) | Oireachtas source

In Ireland the VAT Consolidation Act provides that bets placed with bookmakers or on the tote are exempt from VAT. European Court of Justice jurisprudence has confirmed the principle of VAT fiscal neutrality with gambling, namely, that the exemption applies regardless of the medium through with the bet is placed, once the services provided are identical or similar from the perspective of the consumer and meet the same needs of the consumer. This means electronically supplied gambling services that are identical or similar, from the perspective of the consumer, to those services provided by traditional bookmakers, such as those subject to betting duty, also benefit from VAT exemption. Remote bookmakers and remote betting intermediaries will continue to be exempt from VAT following the enactment of this Bill.