Betting Duty

Are there any reliefs from Betting Duty?

Budget 2020 provided for a relief from Betting Duty and Betting Intermediary Duty. Relief up to a limit of €50,000 per single undertaking per calendar year may be claimed.

The relief is a form of State aid and is subject to the conditions set out in Commission Regulation (EU) No. 1407/2013. The relief applies in respect of liabilities arising on or after 1 January 2020.

The relief may be claimed on the return for an accounting period in respect of liabilities payable in that accounting period. The maximum amount of relief that can be claimed in an accounting period is approximately €12,500. This will depend on the number of days the person has been trading.

Further information in relation to the maximum amount of relief that may be claimed in an accounting period is available in the Betting Duty Manual.

Where liabilities payable in an accounting period are less than the maximum relief claimable in that period, unclaimed relief can be carried into the next accounting period. However, unclaimed relief cannot be carried forward from one calendar year to another.

As the relief is subject to Commission Regulation (EU) No. 1407/2013, certain declarations must be made and records kept. You can find out more information in the Betting Duty Manual.