Michael McGrath (Cork South Central, Fianna Fail)
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203. To ask the Minister for Finance if bets on roulette games in licensed bookmakers premises are subject to VAT; and if he will make a statement on the matter. [33281/14]

Michael McGrath (Cork South Central, Fianna Fail)
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204. To ask the Minister for Finance if the Revenue Commissioners are conducting any investigations into potential outstanding liabilities on the part of licensed bookmakers in respect of gaming activities on licensed premises; and if he will make a statement on the matter. [33282/14]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 203 and 204 together.

The regulatory framework for betting is provided for in the Betting Act, 1931, which falls within the remit of my colleague the Minister for Justice, Equality and Law Reform.  Under this regulatory framework, licensed bookmakers are not permitted to offer any services other than betting in a registered bookmaking premises.  Enforcement of this prohibition is a matter for An Garda Síochána.

I am advised by the Revenue Commissioners that, in accordance with Chapter 1 of Part 2 of the Finance Act 2002, betting duty is payable by a bookmaker who makes, lays or otherwise enters into any bet with a person at that bookmaker's registered premises.    VAT is not payable on any transaction subject to betting duty.

I am also informed by the Revenue Commissioners that, as for all businesses, compliance checks are undertaken on bookmakers to ensure that all taxes are declared and paid.  These checks form part of Revenue's Compliance Programme which is constantly reviewed to ensure it is focussed on areas of greatest risk.  Cash businesses have been and continue to be a specific focus for Revenue attention. Revenue have informed me that in 2013 they carried out 156 compliance interventions into betting and gaming operators yielding €2.8m; in the eight month period to end August 2014, 163 interventions were undertaken yielding €5.1m.

Revenue has also informed me that they are aware of a potential for cross-over between betting and gaming in the services offered by bookmakers and that they have been examining the issue with a view to providing guidance to the industry. This guidance will be available in advance of the application of betting duty to remote bookmaking and betting intermediary services following enactment of the Betting (Amendment) Bill, which is currently before the Oireachtas.