Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

Let us use the Paddy Power company as an example. In this case Paddy Power online and its high street stores would be exempt from VAT but I think they should pay a betting duty. My amendment focused on betting exchanges. They do not take a bet and they do not lay a bet but provide a service for one person to lay a bet and another person to take a bet. The exchanges do not take or lay a bet but provide a service. Under section 34 of the same Act the Minister of State referenced they should be subject to VAT.