Pat Buckley (Cork East, Sinn Fein)
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349. To ask the Minister for Finance if consideration has been given to increasing the betting tax in order to fund sport; and if he intends to increase the betting tax in order to provide additional funding to soccer. [16771/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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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 a 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 licenced bookmaker within the State either over the counter or via remote means is 2%. The rate of Betting Intermediary Duty on commission is 25%.

Betting duty is reviewed annually as part of the annual Budget process. Options in regard to rates are presented to the Tax Strategy Group (TSG) in the TSG General Excise paper which is published online on the website of the Department of Finance. Any decision in relation to rates will be taken in the context of Budget 2026.

With regard to the use of funds arising from Betting Duty, the Deputy should note that Revenue raised from Betting Duty accrues to the Exchequer and there is no hypothecation/ringfencing 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.