Betting and gaming

Betting, betting services and lotteries

The following bets, which are subject to Betting Duty, are exempt from Value-Added Tax (VAT):

• Bets entered into by bookmakers.
• Bets entered into by bookmakers by remote means.

The following bets, which are exempt from Betting Duty, are exempt from VAT:

• Bets entered into during, and at, a race-meeting held at an authorised racecourse.
• Bets entered into during a greyhound meeting.
• Totalisator bets accepted in registered premises for, and on behalf of, Horse Racing Ireland or Bord na gCon.

The issuing of tickets or coupons for the purpose of a lottery is exempt from VAT. Bingo tickets and raffle tickets are also exempt from VAT.

Further guidance contains more detailed information on the VAT treatment of betting, remote betting services and lotteries.

Gaming, gaming machines and amusement machines

The supply of gaming services are liable to VAT at the standard rate. The playing of gaming machines and amusement machines is also liable to VAT at the standard rate.

Further guidance contains more detailed information on the VAT treatment of gaming, gaming machines and amusement machines.

eGaming services

The supply of eGaming services are liable to VAT at the standard rate.

The tax treatment of eGaming services to consumers is determined by the place where the consumer:

• is established
• has a permanent address
• or
• usually resides.

eGaming services are exempt without deductibility in some European Union Member States.

Further guidance contains more detailed information on the VAT treatment of eGaming services.