The International Comparative Legal Guide To: Gambling 2017

Author:Mr Rob Corbet and Chris Bollard
Profession:Arthur Cox

1 Relevant Authorities and Legislation

Which entities regulate what type of gambling activity your jurisdiction

The Revenue Commissioners (which is the Irish tax authority) award licences to bookmakers (both online and offline) and remote betting intermediaries. They also police the provision of such services to the public in the absence of a licence. They are also charged with collecting betting taxes.

In order to obtain a bookmakers or betting intermediary licence, the applicant (or the relevant officers of the applicant where the applicant is a company) must first obtain certificates of personal fitness. The Department of Justice and Equality is charged with awarding certificates of personal fitness to overseas applicants. Applicants who are based in Ireland may apply for a certificate of personal fitness from a Superintendent of An Garda Síochána (the national police force).

Small lotteries (which must be carried out for a charitable purpose) may be carried out under a permit granted by a Superintendent of An Garda Síochána or a licence granted by a District Court.

The licensing of "Amusement Halls and Funfairs" may be determined by a local authority or local District Court. Certain very limited (and low-stakes) gaming may take place in these venues with the appropriate licence.

The Revenue Commissioners also licenses low stakes "Gaming Machines".

The National Lottery is regulated by the Office of the Regulator of the National Lottery.

1.2 Specify all legislation which impacts upon any gambling activity (including skill, prize competitions and draws, fantasy, egaming and social games), and specify in broad ts or prohibits those activities.

Gaming (such as casino games) and lotteries (with the exception of the National Lottery) are regulated (and, broadly speaking, prohibited) by the Gaming and Lotteries Acts 1956 to 2013.

A prohibition on slot machines originally contained in the 1956 Act (section 10) was repealed in 1970. Section 43 of the Finance Act 1975 (as amended) provides that a person who makes a gaming machine available for play must have a gaming machine licence for each gaming machine. Slot and gaming machines fall within the 1956 Act as gaming machines.

Section 120 of the Finance Act 1992 defines an amusement machine as "[a] machine which (a) is constructed or adapted for play of a game, and (b) the player pays to play the machine, and (c) the outcome of the game is determined by the action of the machine, and (d) when played successfully, affords the player an opportunity to play again without paying".


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