Horse and Greyhound Racing (Betting Charges and Levies) Act, 1999

Amendment of Act of 1994 (bookmakers).

4.—(1) The Act of 1994 is hereby amended by the insertion after section 54 of the following sections:

“Turnover charge payable by authorised bookmakers on course bets.

54A.—(1) An authorised bookmaker who enters into a bet at an authorised racecourse, on an event taking place there or elsewhere, other than by means of telecommunications from outside the racecourse, the subject of levy under section 54, shall pay to the Authority a turnover charge on such bet.

(2) The rate of turnover charge payable under subsection (1) shall be—

(a) in respect of a bet with an authorised bookmaker other than in a betting office and placed solely on a horse race taking place at the authorised racecourse at which the bet is placed, 0.3 per cent. or such other percentage of not more than 2.5 per cent. as the Authority, with the consent of the Minister, may, from time to time, prescribe; and

(b) in respect of all bets placed in a betting office and in respect of any bet placed at an authorised racecourse where all or any part of that bet relates to an event being either a horse race or any other event taking place elsewhere, 0.3 per cent. or such other percentage standing specified under regulations under section 54D.

Flat rate charges payable by authorised bookmakers.

54B.—The Authority may make such flat rate charges as it considers necessary and appropriate in respect of—

(a) the activities of an authorised bookmaker,

(b) the activities of a licensed bookmaker at licensed rececourses which are licensed to hold point to point race-meetings,

(c) a pitch held by an authorised bookmaker at an authorised racecourse,

(d) a pitch held by a licensed bookmaker at a licensed racecourse which is licensed to hold point to point race-meetings,

(e) a betting office,

and different charges may be made in respect of different locations or race-meetings having regard to the potential value of the location or meeting for the business of bookmaking.

Suspension or revocation of course-betting permit if charges are not paid.

54C.—(1) An authorised bookmaker who fails or neglects to pay any sum payable by him in respect of a charge due under section 54A or 54B may have any permit granted to him under section 48 suspended or revoked by the Authority.

(2) The Authority may restore any such permit where it is satisfied that all arrears of the charge is paid (including interest at an appropriate percentage rate).

(3) The Authority may recover as a simple contract debt in any court of competent jurisdiction from any person by whom it is payable any amount due and owing under section 54A or 54B.

(4) In section 54(4) and (5) any reference to levy shall be construed as including a reference to charges under section 54A or 54B.

Turnover charge payable by licensed bookmakers on off course bets.

54D.—(1) A licensed bookmaker who enters into a bet on any event, subject to the duty of excise imposed by section 24 of the Finance Act, 1926 , shall pay to the Revenue Commissioners for and on behalf of the Authority a turnover charge on such bet of 0.3 per cent. or such other percentage of not more than 2.5 per cent. as the Minister, with the consent of the Minister for Finance, may from time to time, specify in regulations.

(2) Any percentage specified by regulations under subsection (1) shall be the percentage specified for the purposes of section 54A(2)(b) and of section 32A(2)(b) of the Greyhound Industry Act, 1958 .

(3) The provisions of sections 24 (4), 25 and 26 of the Finance Act, 1926 , and section 32 of the Finance Act, 1929 , shall, subject to any necessary modifications, apply to the turnover charge imposed by subsection (1).

Annual charge payable in respect of registered premises.

54E.—(1) Each registered proprietor (within the meaning of the Betting Act, 1931 ) shall, in respect of each registered premises (within the meaning of the Betting Act, 1931 ) of which he is the registered proprietor, pay to the Revenue Commissioners for and on behalf of the Authority, by the 1st day of September in each year, a charge in relation to the amount (in this section referred to as ‘turnover’) received by him from bets the subject of excise duty imposed by section 24 of the Finance Act, 1926 , placed at the premises, during the period of 12 months up to the previous 30th day of June or the last Saturday in the previous June, as decided by the Revenue Commissioners, being—

(a) in the case of a proprietor who has received turnover in that period of less than £50,000, an amount of £500,

(b) in the case of a proprietor who has received turnover in that period of £50,000 or more but less than £100,000, an amount of £1,000, and

(c) in the case of a proprietor who has received turnover in that period of £100,000 or more, an amount of £2,000.

(2) The Minister may by regulations, with the consent of the Minister for Finance, vary—

(a) the charge referred to in paragraph (a) of subsection (1) to an amount of not more than £1,000,

(b) the charge referred to in paragraph (b) of subsection (1) to an amount of not more than £2,000, and

(c) the charge referred to in paragraph (c) of subsection (1) to an amount of not more than £5,000.

(3) The registration of any premises shall not be renewed under section 12 of the Betting Act, 1931 , unless and until any amount due under subsection (1) is paid in full.

Transfer by Authority of portion of sums collected to Board na gCon.

54F.—The Authority shall transfer to Bord na gCon 20 per cent. of any amount paid to or collected by or on behalf of the Authority under section 54D(1) or 54E.”.

(2) Section 55 of the Act of 1994 is hereby amended—

(a) in subsection (1), after “levies” to insert “or charges under this Part” in each place where it occurs, and

(b) in paragraph (c) of subsection (1), after “levy” to insert “or a charge under this Part”.