Revenue eBrief No. 048/25
20 February 2025
Guide to Excise Licences - Gambling Act 2024
Tax and Duty Manual Guide to Excise LicencesGuide to Excise Licences has been updated.
The Gambling Regulation Act 2024 provides for the establishment of the Gambling Regulatory Authority of Ireland (GRAI). Once fully established the GRAI will be the sole body responsible for the regulation and licensing of gambling in Ireland. In the interim Revenue will continue to issue licences under the Betting Act 1931 and the Gaming and Lotteries Act 1956.
The Gambling Regulation Act reduced the licence term for bookmakers and intermediaries from two years to one. Queries on the role of the Regulator or the new licencing framework should be directed to GRAI@justice.ie. Queries on existing licences can be forwarded to the National Excise Licensing Office.
This notice will be updated as information is provided to Revenue.