Value Added Tax Consolidation Act 2010 Schedule 1 paragraph 10

Gambling and lotteries

Schedule 1 paragraph 10 exempts the acceptance of bets and the issuing of lottery tickets from VAT, while Revenue guidance sets out the separate VAT treatment of eGaming services delivered online.

• The acceptance of bets — including by remote bookmakers and remote betting intermediaries — and the issuing of lottery tickets or coupons are exempt from VAT without deductibility.
• eGaming services (online games of skill or chance) are electronically supplied services and are taxable at the standard rate in Ireland, not exempt.
• The taxable amount for eGaming is the net revenue retained by the operator that is attributable to Irish players, excluding winnings paid out from the common pool.
• eGaming operators supplying consumers across the EU may use the One Stop Shop scheme to account for VAT in multiple Member States through a single portal.