Martin Mansergh (Tipperary South, Fianna Fail)

I will explain the purpose of the section. Paragraph (c) replaces paragraph 10(1) of the schedule relating to VAT exemption for certain types of gambling by inserting a new subparagraph (1A). This new provision includes within the current VAT exemption bets and commissions that have been made subject to excise duty by a separate provision of this Bill in section 46. The bets and commissions in question are bets entered into remotely by bookmakers with persons in the State and the commissions of betting exchanges earned from bets entered into on the exchange by persons in the State. The reason the amendment is subject to a ministerial commencement order is because the application of Internet betting duty is itself subject to a ministerial order.

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