Betting Duty
When do I pay?
Every person liable to pay:
- Betting Duty
- or
- Betting Intermediary Duty
must submit returns and payments by electronic means via Revenue’s Online Service (ROS).
Returns are due on a quarterly basis (January–March, April–June, July–September, October–December). Returns and payments must be made on or before the fifteenth day of the month following the last day of the accounting period to which the return relates.
For example, the return for the quarter ended 31 March must be submitted and paid by 15 April. Where no bet is entered into over the counter, bookmakers must record a ‘nil’ amount for Betting Duty for that period.
Where a bet is entered into by remote means this will be subject to Remote Betting Duty. In these cases, the relevant section on the return must be completed separately.