Revenue eBrief No. 035/25

10 February 2025

Guide to Excise Licences - Gambling Act 2024

The Gambling Regulation Act 2024 established the Gambling Regulatory Authority and introduced a new licencing framework for gambling in Ireland. The Gambling Regulatory Authority (GRA), will licence all types of betting and gaming including taking over the licensing of Bookmakers, Bookmaking Offices, Remote Bookmakers, Remote Betting Intermediaries and Gaming operators currently dealt with by Revenue. Further, the Gambling Regulation Act has reduced the term of a licence from two years to one year.

Tax and Duty Manual Guide to Excise Licences has been amended on this basis.

There will be a transitionary period where Revenue will continue to issue licences and timelines are dependent on updates from the GRA. Revenue has been advised that it will licence Remote Bookmakers and Remote Betting Operators for 1st July 2025 and Bookmakers for 1st December 2025 with a one year licence. Section 75 of the Finance Act 2024 provides for the pro-rating of licence duties to reflect the change in licence terms, this is subject to commencement by the Minister of Finance. 

This notice will be updated as information is provided to Revenue. Queries on the role of the Regulator or the new licencing framework should be directed to GRAI@justice.ie