Excise Duty rates

Betting Duty

The table below contains the rates of Betting Duty.

Betting Duty rates

Betting Duty

Bets entered into by a bookmaker over the counter with persons in the State

2%

On-course or tote bets

Nil

Remote Betting Duty

Bets entered into by a bookmaker with persons in the State by remote means

2%

Betting Intermediary Duty

Commission charged by a remote betting intermediary to persons in the State for using the facilities of that intermediary to make bets

25%