Brian Lenihan Jnr (Dublin West, Fianna Fail)

My answer makes clear that I agree with Deputy Brian Hayes that there are two very difficult issues here. One matter is the complex legal and operational matters associated with the introduction of such a duty and the other is the importance of ensuring that any such duty will not impact on jobs or employment in Ireland.

The third consideration that must be taken into account is that an Irish resident punter can place a bet at a racecourse or off-course in a main street betting shop and the entire burden of betting taxation in this country falls upon those categories, while the Internet bet is entirely exempt from any taxation contribution. That is a matter that any Minister for Finance must examine and he or she must ensure in the context of broadening the tax base that bets by Irish residents are treated in an equal manner.

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