Robert Troy (Longford-Westmeath, Fianna Fail) | Oireachtas source

I thank the Senator for raising this issue. It is important to note that the use of funds arising from betting duty accrues to the Exchequer and there is no hypothecation or ring-fencing of betting duty receipts to any sport or sporting body. Such funding matters are for the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media and the Department of Public Expenditure, NDP Delivery and Reform to consider as part of the annual Estimates process.

Betting duty is chargeable on all bets placed by a person with a licensed bookmaker at a bookmaker’s registered premises irrespective of the means by which the bet is placed. Licensed remote betting intermediaries are liable for betting intermediary duty on commission charged by them to persons in the State. The rate of duty depends on the type of betting activity and how the bet is placed. The rate of betting duty for bets place with a licensed bookmaker within the State either over the counter or via remote means is 2%. The rate of betting intermediary duty on the commission is 25%. Betting duty is reviewed annually as part of the annual budget process. Options regarding rates are presented to the tax strategy group, TSG, in the TSG general excise paper published on the website of the Department of Finance. Any decision on rates will be taken in the context of budget 2026.

The Senator should be aware that considerable financial support has been provided by the State for the development of football in Ireland, particularly through the 2020-23 memorandum of understanding, MOU, between the Government and the FAI. The MOU provided for a package of funding of €5.8 million per annum to the FAI during that four-year period for football development.In return, and it is important to recognise this, the FAI has made significant progress regarding governance reform, with 159 of the 163 MOU recommendations and conditions either completed or having phase 1 completed. A new MOU was signed on 17 December 2024, which will increase State funding to the FAI to €6 million per annum for the period 2024 to 2027.

With regard to State support for the development of facilities, more than €100 million in capital funding was allocated to Irish football in the second half of 2024. Under the large-scale sport infrastructure fund, €54.4 million was allocated to football stadia in November 2024 for projects at Finn Harps, Dalymount Park, Sligo Rovers and Wexford Football Club. The programme for Government includes a commitment to exploring new mechanisms for the creation of football academies with the FAI and the League of Ireland. An important piece of work in this context is supported by the additional grant fund of €1 million to the FAI in 2024. This funding will enable the FAI to produce a detailed report on the development of football academies, building on a submission to the Department of sport in autumn 2024. The report will include a deep baseline audit of existing structures and needs, which will inform the development plan.

The Minister of State with responsibility for sport, Deputy McConalogue, will engage with the FAI on this topic further to receiving the report for which the Department has provided funding. That report will be a key input into considering the next steps to be taken, while noting that decisions in this regard are preliminarily a matter for the FAI as an independent sports body.