Betting Duty Regulations, 2002

• Jurisdiction: Ireland
• Citation: IR SI 174/2002

The Revenue Commissioners, in exercise of the powers conferred on them by section 77 of the Finance Act 2002 (No. 5 of 2002), hereby make the following regulations:
	Citation	1. These Regulations may be cited as the Betting Duty Regulations 2002.
	Commencement	2. These Regulations come into operation on 1 May 2002.
	Interpretation	3. (1) In these Regulations, except where the context otherwise requires-
“Commissioners” means the Revenue Commissioners;
“month” means a calendar month;
“proprietor” means the person entitled to the exclusive occupation of the premises in relation to which the word is used, and, where the context so admits, includes a number of persons jointly so entitled;
“registered premises” means premises for the time being registered in the register of bookmaking offices kept by the Revenue Commissioners under section 8 of the Betting Act 1931 (No. 27 of 1931);
“return” means a return required to be furnished under section 70 of the Finance Act 2002 (No. 5 of 2002) and Regulation 5.
(2) In these Regulations -
(i) a reference to a Regulation is to a Regulation of these Regulations, and
(ii) a reference to a paragraph is to a paragraph of the Regulation in which the reference occurs,
unless it is indicated that reference to some other provision is intended.
	Provision of security	4. (1) A bookmaker shall not accept a bet which is liable to betting duty unless he or she provides such security as the Commissioners may require.
(2) The security shall be in such an amount and in such form as the Commissioners may determine.
	Returns of betting duty	5. (1) In respect of each registered premises of which a bookmaker is the registered proprietor, the bookmaker shall furnish a return to the Commissioners of the amount of betting duty payable on all bets accepted by him or her for each month. The return shall be in such form as may be specified by the Commissioners. The return shall be furnished within 15 days of the end of month to which it relates.
(2) Notwithstanding paragraph (1), the Commissioners may -
(a) on receipt of an application in writing from a bookmaker and subject to any additional security considered necessary by the Commissioners authorise the bookmaker to include all registered premises of which he or she is the proprietor in a single return for each month, or
(b) require a bookmaker to include all registered premises of which he or she is the proprietor in a single return for each month and require such bookmaker to provide any additional security considered necessary by the Commissioners.
(3) Notwithstanding paragraph (1), the Commissioners may require a bookmaker to furnish to them within 15 days of the end of a period longer than a month but not exceeding one year as specified by them (in this Regulation referred to as the “specified period”), a full and true return of the amount of the betting duty which became payable by him or her during the specified period.
(4) Every bet liable to betting duty which is accepted by the bookmaker shall be included in the return.
(5) Every return required to be furnished shall -
(a) be signed by the bookmaker or by a person authorised in writing by him or her, and
(b) be sent to the Collector of Customs and Excise designated by the Commissioners for that purpose and be returned with the amount of the duty in respect of the bets accepted by him or her during the month or specified period to which the return relates. When no bet is accepted by a bookmaker in any month or specified period he or she shall furnish a “nil” return for that month or period.
(6) The Commissioners may require a bookmaker to furnish his or her returns electronically in a format approved by the Commissioners.
	Payment of betting duty by bookmaker	6. Where a bookmaker, who has elected under section 71 (2) of the Finance Act 2002 to pay the betting duty on a class or classes of bets specified in the notice, wishes to change his or her election he or she shall notify the Commissioners in writing at least 14 days in advance of the change.
	Estimates and Assessments	7. (1) An estimate or assessment of betting duty due for a month or other period may be made by an officer of the Commissioners nominated by them for that purpose. The nominated officer shall sign a list containing the relevant particulars of the persons to whom the estimates or assessments relate and enter on the list the date of such signing and the list shall be retained by the Commissioners for a period of not less than 6 years from the date of such signing.
(2) For the purposes of paragraph (1), the relevant particulars are -
(a) the name and address of each bookmaker in...