Tom Hayes (Tipperary South, Fine Gael) | Oireachtas source

The Deputy should be aware that the EU VAT directive provides for an exemption for betting, lotteries and other forms of gambling subject to conditions and limitations laid down by each member state. In Ireland, the Value-Added Tax 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 for 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 that electronically-supplied gambling services that are identical or similar from the perspective of the consumer to those services provided by traditional bookmakers, which are those subject to betting duty, also benefit from the VAT exemption. Remote bookmakers and remote betting intermediaries will continue to be exempt from VAT following the enactment of the Bill. Accordingly, I do not propose to accept these amendments.

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